Making Liquidity and Capital Resources Disclosures Meaningful

Nov 24 Blog Post — Disclosure Effectiveness — MD&A — SEC Comment Letter

Sequential Quarterly Analysis in Interim MD&A – An Example

Nov 09 MD&A

Detailed Review of the SEC’s New MD&A Guidance

Oct 19 MD&A

The New MD&A Rule:  Part Eight – Liquidity and Capital Resources

Aug 19 MD&A

The New MD&A Rule: Part Seven – Sequential Quarterly Analysis In Interim MD&As

Aug 10 MD&A — SEC Institute

The New MD&A Rule: Part Six – Replacing the Contractual Obligations Table with a Principles-Based Requirement

Jul 29 MD&A — SEC Institute

The New MD&A Rule: Part Five – Off-Balance Sheet Arrangements

Jul 23 MD&A — SEC Institute

The New MD&A Rule: Part Four – Results of Operations Changes

Jul 14 MD&A

The New MD&A Rule:  Part Three - Critical Accounting Estimate Disclosure

Jun 24 MD&A

The New MD&A Rule: Part Two – Objective

Jun 16 MD&A

SEC Revenue Recognition Disclosure Comments

Apr 28 Blog Post — MD&A — Revenue Recognition Standard — SEC Comment Letter

About That Selected Financial Data and Quarterly Information Change??

Jan 26 10-K — Blog Post — MD&A — SEC

The AICPA Conference on Current SEC and PCAOB Developments: Key Takeaways

Jan 20 Blog Post — COVID-19 — MD&A — PCAOB — SEC

An Overview of the New MD&A Rule

Jan 20 Blog Post — MD&A — SEC

Time to Remove Selected Financial Data and Quarterly Information?

Jan 14 10-K — Blog Post — MD&A

MD&A, Selected Financial Data, and Quarterly Information Final Rule Published in Federal Register

Jan 11 Blog Post — Disclosure Effectiveness — MD&A

Your Company’s MD&A Discussion: How the SEC is Helping You Focus on What Matters

Dec 21 Blog Post — Disclosure Effectiveness — MD&A — SEC

We Are Living In a Principles-Based World

Dec 10 Blog Post — Disclosure Effectiveness — MD&A — SEC

Disclosure Modernization Continues - MD&A and Other Financial Disclosures

Nov 20 Blog Post — Disclosure Effectiveness — MD&A — SEC

A Quick Disclosure Modernization Heads-Up

Nov 02 10-Q — Blog Post — Disclosure Effectiveness — MD&A — SEC

A Déjà vu Enforcement Case

Oct 08 10-K — Blog Post — MD&A — SEC

A Few Last Minute COVID-19 Disclosure Considerations

Jul 27 10-Q — Blog Post — COVID-19 — MD&A

Modernization Continues for MD&A and Perhaps Includes a Goodbye to Selected Financial Data and Quarterly Information

Jan 31 Blog Post — MD&A — SEC

SEC Issues Three C&DI’s About Omitting the Third Year Back From MD&A

Jan 29 Blog Post — MD&A — SEC

A Bunch More MD&A Examples with the Third Year Back Omitted!

Jan 21 Blog Post — MD&A

Another MD&A Example Omitting the Third-Year Back

Jan 16 MD&A

Disclosure Modernization - An MD&A Example Omitting the Third Year Back

Jan 10 Disclosure Effectiveness — MD&A