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2024 SEC comment letter trends: MD&A

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Вміст надано PwC. Весь вміст подкастів, включаючи епізоди, графіку та описи подкастів, завантажується та надається безпосередньо компанією PwC або його партнером по платформі подкастів. Якщо ви вважаєте, що хтось використовує ваш захищений авторським правом твір без вашого дозволу, ви можете виконати процедуру, описану тут https://uk.player.fm/legal.

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This next episode of our 2024 SEC comment letter podcast miniseries discusses Management’s Discussion and Analysis (MD&A). Investors are often focused on MD&A as they look to understand management’s commentary on the results of the business, future trends, uncertainties, and more – making this an area that also frequently gets the attention of the SEC staff. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them.
In this episode, we discuss:

  • 2:21 – An overview of SEC comment letter trends related to MD&A
  • 10:57 – The results of operations
  • 20:43 – Liquidity and capital resources
  • 27:19 – Critical accounting estimates
  • 35:16 – Final reminders and best practices related to MD&A

For more information, see our full analysis of SEC comment letter trends. Also, check out our other episodes in this miniseries:

Additionally, follow this podcast on your favorite podcast app for more episodes.
Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 20 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.
Scott Feely is a partner in PwC’s National office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].

  continue reading

Розділи

1. 2024 SEC comment letter trends: MD&A (00:00:00)

2. An overview of SEC comment letter trends related to MD&A (00:02:21)

3. The results of operations (00:10:57)

4. Liquidity and capital resources (00:20:43)

5. Critical accounting estimates (00:27:19)

6. Final reminders and best practices related to MD&A (00:35:16)

562 епізодів

Artwork
iconПоширити
 
Manage episode 453514338 series 1240336
Вміст надано PwC. Весь вміст подкастів, включаючи епізоди, графіку та описи подкастів, завантажується та надається безпосередньо компанією PwC або його партнером по платформі подкастів. Якщо ви вважаєте, що хтось використовує ваш захищений авторським правом твір без вашого дозволу, ви можете виконати процедуру, описану тут https://uk.player.fm/legal.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

This next episode of our 2024 SEC comment letter podcast miniseries discusses Management’s Discussion and Analysis (MD&A). Investors are often focused on MD&A as they look to understand management’s commentary on the results of the business, future trends, uncertainties, and more – making this an area that also frequently gets the attention of the SEC staff. We discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting ahead of them.
In this episode, we discuss:

  • 2:21 – An overview of SEC comment letter trends related to MD&A
  • 10:57 – The results of operations
  • 20:43 – Liquidity and capital resources
  • 27:19 – Critical accounting estimates
  • 35:16 – Final reminders and best practices related to MD&A

For more information, see our full analysis of SEC comment letter trends. Also, check out our other episodes in this miniseries:

Additionally, follow this podcast on your favorite podcast app for more episodes.
Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 20 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.
Scott Feely is a partner in PwC’s National office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].

  continue reading

Розділи

1. 2024 SEC comment letter trends: MD&A (00:00:00)

2. An overview of SEC comment letter trends related to MD&A (00:02:21)

3. The results of operations (00:10:57)

4. Liquidity and capital resources (00:20:43)

5. Critical accounting estimates (00:27:19)

6. Final reminders and best practices related to MD&A (00:35:16)

562 епізодів

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