Self-Study

SEC Hot Topics - MD&A and Non-GAAP Financial Measures

  • Thursday, May 1, 2025 – Thursday, April 30, 2026

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  • 5.00
    CREDITS
    Accounting

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.

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

Highlights

  • The overall importance 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)
  • An overview of Non-GAAP Financial Measures

Additional Information

Designed For

Financial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures

Vendor

Surgent

Advanced Preparation

None

Credits

5.00 Accounting

Prerequisite

None

Course Number

2536096

Level of Knowledge

Basic

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