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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: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course provides an in depth look at Management Discussion and Analysis, the narrative supplement to financial statements that offers essential context for understanding a companys financial performance and position.
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Frequently Asked Questions: |
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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: |
15714 |
Release: |
2024 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: 10-K:
Internal: Introduction to SEC Form 10‑K Requirements (Course Id 2408)
Internal: Detailed Analysis of the Financial Statements Section (Course Id 2407)
External: Wikipedia - Form 10‑K (General Overview)
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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. |
Keywords: |
Form 10-K Series: Managements Discussion and Analysis (MD and A) - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you will be able to:
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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 |
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