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- Understanding Financial Reporting
- Financial reporting, done annually by private enterprises and quarterly by public companies, offers essential information about the financial health of an organization. Interested parties often use this information to support investing and financing decisions. Companies prepare their reports in an agreed format, including a balance sheet, income statement, cash flow...
- Articles 2007-09-28
- Sec Issues Guidance Regarding MD&A Disclosure
- A recent release issued by the Securities and Exchange Commission SEC presents the commission’s position on how companies can best comply with existing disclosure requirements in their Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The new guidelines allow the companies to check for transparency and...
- White papers 2004-01-22
- SEC Issues Comprehensive Guidance Regarding MD&A Preparation
- This article talks about the latest MD&A interpretive release that creates no new rules or regulations. It provides, however, an essential roadmap of what the staff expects to see in the MD&A going forward. It also clearly encourages companies to use the issuance of the release as an opportunity to...
- White papers 2003-12-29
- SEC Issues Guidance Regarding Management’s Discussion And Analysis Of Financial Condition And Results Of Operations
- On the Securities and Exchange Commission (“SEC”) published interpretive guidance regarding disclosure in Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”). The guidance does not modify existing legal requirements or create new disclosure obligations. The guidance provided in the article focuses on eliciting meaningful disclosure in...
- White papers 2003-12-01
- SEC Issues Statement Regarding MD&A Disclosure
- The Securities and Exchange Commission recently issued a statement setting forth its views regarding certain disclosures that should be considered by public companies while preparing annual reports for the year recently ended. The statement addresses many areas of concern.
- White papers 2003-05-07
- MD&A Disclosure on Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
- On January 22, 2003, the SEC adopted final rules under the Sarbanes-Oxley Act relating to the disclosure of off-balance sheet arrangements and known contractual obligations. The new rules amend requirements for management discussion and analysis disclosures in registration statements, periodic reports and proxy or information statements that are required to...
- White papers 2003-03-12
- New SEC Rules Implement Provisions Of The SOX Act 2002 Requiring Disclosure In MD&A
- The Securities and Exchange Commission SEC has adopted the final rules of a recent Act that present the commission's position on the compliance of companies with existing disclosure requirements in their Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The new guidelines allow the companies to...
- White papers 2003-03-05
- Linchpin of SEC Post-Enron Disclosure Reform
- The Management’s Discussion and Analysis of Financial Condition and Results of Operations, commonly referred to as the “MD&A”, is a dynamic disclosure vehicle that is intended to provide information integral to an understanding of a company’s financial statements. Since the Securities and Exchange Commission implemented MD&A in 1980, the MD&A...
- White papers 2003-03-01
- SEC Issues Final MD&A Disclosure Rule: Off-Balance Sheet Arrangements & Aggregate Contractual Obligations
- In late January, the SEC published its final rule to implement Section 401a of the Sarbanes-Oxley Act of 2002 (the “Act”). Section 401a of the Act required the SEC to issue a rule mandating disclosure in quarterly and annual reports of all material off-balance sheet transactions, arrangements, obligations (including contingent...
- White papers 2003-03-01
- Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
- On January 27, 2003, the Securities and Exchange Commission adopted Securities Act Release, addressing disclosure in Management's Discussion and Analysis, or MD&A, about off balance sheet arrangements and aggregate contractual obligations. For this various amendments were made. The amendments require public companies to provide an explanation of their off-balance sheet...
- White papers 2003-01-30
- SEC Approves Adoption Of Rules Implementing The Sarbanes-Oxley Act Of 2002
- A recent Act presents the position of Securities and Exchange Commission SEC on how companies can best comply with existing disclosure requirements in their Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The new guidelines allow the companies to check for transparency and precise information in...
- White papers 2003-01-22
- MD&A In The Post-Sarbanes-Oxley Era
- MD&A is the "heart and soul" of a company's disclosure requirements under the Securities Exchange Act of 1934 and a crucial component in increasing the transparency of a company's financial performance and providing investors with the ability to evaluate
- White papers 2003-01-01
- D&O Exposure After Sarbanes-Oxley:Evaluating Risk In The New Regulatory Environment
- Recent corporate scandals necessitated the formulation and passage of the Sarbanes-Oxley Act of 2002. The same seeks to redefine and streamline corporate accounting practices and Corporate Governance frameworks in organizations. The Act presents the position of Securities and Exchange Commission SEC on how companies can best comply with existing disclosure...
- Presentations 2003-01-01
- How To Draft Md&A Under The New Sec Guidance
- "The SEC has always emphasized the role the Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) plays in providing investors with a clear understanding of a reporting company’s current and prospective financial position and operating results. The bankruptcy of Enron Corp. in December 2001 triggered...
- White papers 2002-05-28
- Proposed SEC Rule – MD&A Disclosure About Critical Accounting Policies
- The proposed rule would require public companies to provide extensive disclosure in their Management's Discussion and Analysis (MD&A) about their most sensitive and subjective “critical accounting estimate”. In addition, upon the initial adoption of any accounting policy with a material impact, a registrant would have to disclose information on what...
- White papers 2002-05-01
- Commission Wants More Exhaustive MD&A
- From the executive summary: ‘A few years ago, the Securities and Exchange Commission voted unanimously to require corporate filers to explain how they apply critical accounting policies. The new rule would require companies to include an Application of Critical Accounting Policies section in annual reports, registration statements, and proxy and...
- White papers 2002-05-01
- Securities and Exchange Commission Issues Guidance on Md&A Disclosure of Liquidity and Capital Resources, Derivative Contracts and Related Party Transactions
- This paper talks about several recent events, including the Enron bankruptcy, have focused the attention of investors and the SEC on the quality of financial disclosures by public companies. This concern has been especially directed to the three areas that appear to be at the center of Enron's difficulties: off-balance...
- White papers 2002-02-05
- SEC Increases MD&A Disclosure Requirements in Wake of Enron
- On January 22, the Securities and Exchange Commission published a statement regarding disclosure that should be considered by public companies in preparing Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) for any filing made after January 22. This client alert summarizes the Commission's official statement and...
- White papers 2002-01-29
- New Guidance for Performing MD&A Engagements
- The Auditing Standards Board ASB issued Statement on Standards for Attestation Engagements SSAE No. 8, Management's Discussion and Analysis. The standard provides guidance on the performance of examinations and reviews of management's discussion and analysis (MD&A) prepared pursuant to the rules and regulations of the Securities and Exchange Commission SEC....
- White papers 1998-04-01
Additional Resources
- A stronger sexier you at every age: New research says working out can turn back the clock by almost a decade. Consider our expert-designed plan your personal fountain of youth
- PHOTOGRAPHY BY CHRIS FANNING It's at about 35 that birthdays start to take on a different meaning for many women. Some still love them (Cake! Champagne! Gifts!), while others prefer to ignore them. No matter how you feel about, getting older, this year we have the perfect gift...
- Articles 2008-07-01
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