Form 10-K Series: Management's Discussion and Analysis (MD&A)
Course Overview
This course provides an in-depth look at Management's Discussion and Analysis (MD&A), highlighting its critical role as a narrative supplement to financial statements that offers essential context for understanding a company's financial performance and position. It covers key elements of MD&A, such as liquidity, capital resources, and results of operations. The course also presents best practices for drafting effective MD&A as well as common challenges, including managing forward-looking statements, estimating critical accounting estimates, and navigating legal considerations.
Learning Objectives
Upon completion of this course, you will be able to:
• Identify key elements of MD&A
• Distinguish between liquidity and capital resources in MD&A
• Recognize best practices for drafting effective MD&A disclosures
• Identify common challenges in MD&A reporting
• Recognize the significance of critical accounting estimates in MD&A
Revision Date 10/24/24
Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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