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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: May 14, 2022

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 .
Course Syllabus
COURSE MATERIAL
  PDFManagement’s Discussion & Analysis (MD&A) - What You Need to Know (Text Based Course)
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM