All MD&A articles
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ArticleSEC adopts amendments, MD&A changes to simplify disclosures
The SEC has adopted amendments to Regulation S-K disclosure requirements and MD&A filings that are intended to improve the readability of company disclosures and to discourage repetition and immaterial information.
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Blog
SEC hones in on non-GAAP in 2016 comment letters
The SEC focused its comment letters in 2016 on non-GAAP reporting more than any other topic, surpassing even MD&A, the perennial favorite area of focus.
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Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Companies with any lingering worries about the impending effects of a new audit report have one last opportunity to appeal for change.
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Blog
Podcast: How Falling Oil Prices Affect MD&A, Accounting
In our latest podcast, we talk to Elizabeth Paul at PwC about what companies affected by falling fuel prices must consider. That includes ensuring the adequacy of Management Discussion & Analysis disclosures; explaining the extent that increased profits are due to better margins rather than higher revenue; and, for the ...