0
| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 16 ||| Word Count: 6340 ||| Review Questions: 5 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2409 |
| Description : |
This course provides an in-depth look at Management’s Discussion and Analysis (MD&A), highlighting its critical role as a narrative supplement to financial statements that offers essential context for understanding a company's financial performance and position. It covers key elements of MD&A, such as liquidity, capital resources, and results of operations. The course also presents best practices for drafting effective MD&A as well as common challenges, including managing forward-looking statements, estimating critical accounting estimates, and navigating legal considerations. |
| Usage Rank : | 17500 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
10-K:
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 19-Nov-2024 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2409 |
| Keywords : | Accounting, Form, 10-K, Series, Managements, Discussion, Analysis, MD&A, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
|
| Course Contents : | Chapter 1 - Form 10-K Series: Managements Discussion and Analysis (MD and A) Course Learning Objectives Course Overview Purpose and Importance of MD&A SEC Requirements Related to MD&A Liquidity and Capital Resources Results of Operations Critical Accounting Estimates Review Questions Use of Non-GAAP Measures in MD&A SEC’s Watchful Eye on MD&A Best Practices for Drafting MD&A Common Challenges in MD&A Conclusion Review Questions Glossary of Key Terms |
Login/Register