This course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been, and continues to be, a primary focus area of the SEC when reviewing public company filings. In fact, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC.

Learning Objectives
  • Identify the SEC Regulation applicable to MD&A.
  • Recognize the primary objective and focus areas related to MD&A.
  • Identify key information that should be included within a company’s MD&A.
  • Recognize the types of transactions that should be discussed in MD&A.
  • Identify methods to enhance the presentation of MD&A.
Last updated/reviewed: March 25, 2024
9 Reviews (37 ratings)

Reviews

5
Anonymous Author
I liked that it was text based and it provided numerous examples. Because it was very technical and covered a written SEC document the text based course was the most effective.

4
Anonymous Author
I prefer instructor lead learning, but the pdf was clear. It did seem a little repetitive. I like the examples.

5
Anonymous Author
In-depth review, including examples, of the MD&A section. This text contains plenty of great exhibits.

5
Anonymous Author
Well organized overview, good examples, I liked the SEC comment letter sections, real time.

5
Anonymous Author
Well-organized course - hitting on all the key topics, including clear examples.

5
Anonymous Author
Good overview of the S-K regulation. Would like some more case study examples.

5
Anonymous Author
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5
Anonymous Author
Easy to understand materials and met the stated objectives for the course.

5
Anonymous Author
Well laid out and concise. Could use more examples

Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
COURSE MATERIAL
  Management’s Discussion & Analysis (MD&A) - What You Need to Know (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam