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: Research publications: item detail
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New SEC Guidance for Management's Discussion and Analysis
©January 2004, 5 pages |
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The SEC's recent release FR-72, “Interpretation: Commission Guidance Regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations” encourages companies to “take a fresh look” at their MD&A disclosures by:
1. Providing an “executive level” overview that emphasizes the most important information,
2. Identifying and discussing key performance indicators used to manage the business,
3. Identifying and disclosing known trends, events, demands, commitments and uncertainties,
4. Analyzing the company’s operations from management’s point of view,
5. Avoiding duplicative disclosures, and
6. Focusing on material information, while eliminating immaterial disclosures.
According to the SEC, the Rule “does not modify existing legal requirements or create new legal requirements, but intends to assist companies in meeting previously released requirements.
This report reviews SEC guidance for MD&A and provides practitioners with ideas and guidance for implementing the new rule.
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