Current macroeconomic and geopolitical uncertainty may make it difficult for companies to know how to tackle their Management’s Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") disclosure. In...more
11/1/2022
/ Coronavirus/COVID-19 ,
Disclosure Requirements ,
Economic Sanctions ,
Energy Costs ,
Enforcement Actions ,
Environmental Social & Governance (ESG) ,
Financial Markets ,
Geopolitical Risks ,
Investors ,
MD&A Statements ,
Military Conflict ,
NVIDIA ,
Price Inflation ,
Regulation S-K ,
Russia ,
Securities and Exchange Commission (SEC) ,
Supply Chain ,
Ukraine
The recent proposal by the SEC would eliminate overlapping or unnecessary disclosures and promote a principles-based approach to MD&A.
Background -
On January 30, 2020, the US Securities and Exchange Commission (the...more
The release of MD&A interpretive guidance on KPIs and metrics reinforces their key role in company disclosure.
On January 30, 2020, the US Securities and Exchange Commission (the “SEC”) published guidance on the disclosure...more
On August 8, 2019, the Securities and Exchange Commission (“SEC”) proposed amendments1 to crucial disclosure requirements under Regulation S-K, including Item 101 (Description of Business), Item 103 (Legal Proceedings) and...more