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This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies 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.
  • Discover and differentiate between a GAAP financial measure and a non-GAAP financial measure.
  • Recognize examples of different types of non-GAAP financial measures.
  • Identify which SEC guidance is applicable to different types of non-GAAP financial measures.
  • Recognize disclosures within the scope of Regulation G.
  • Identify key requirements included within both Regulation G and Regulation S-K related to these measures.
Last updated/reviewed: May 9, 2022

8 Reviews (28 ratings)Reviews

5
Anonymous Author
Good description for consideration in reading and writing public financial statements.
5
Anonymous Author
Relevant and timely information in the course. Well written materials allow for the easy reading and understanding of these concepts.
5
Member's Profile
Excellent discussion and explanations and examples of key issues important to helping stay in compliance with the SEC
5
Anonymous Author
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5
Anonymous Author
The information included in the handout is clear and easy to understand the objective of the course
5
Anonymous Author
Informational course that was well organized and met learning objectives.
4
Member's Profile
Always good to review your rules before starting to write MD&A.
5
Anonymous Author
Provided a good overview of MD&A and the SEC's views.

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
  PDFSEC Hot Topics - MD&A and Non-GAAP Financial Measures (Text Based Course)
REVIEW AND TEST
  quizREVIEW QUESTION
 examFINAL EXAM