Author : | Kelen Camehl, CPA, MBA |
Course Length : | Pages: 25 ||| Word Count: 16,355 ||| Review Questions: 8 ||| Final Exam Questions: 13 |
CPE Credits : | 2.5 |
IRS Credits : | 0 |
Price : | $22.45 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2021 |
Description : | This course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been, and continues to be, a primary focus area of the SEC when reviewing public company filings. In fact, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC. |
Usage Rank : | 18889 |
Release : | 2022 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Management Discussion and Analysis - MD&A
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 01-Mar-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 - 2021 |
Keywords : | Management Services, Managements, Discussion, Analysis, MDandA, Need, Know, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives
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Course Contents : | Chapter 1 - Management's Discussion and Analysis (MDandA) - What You Need to Know Course Learning Objectives Course Overview Introduction Where Do I Go For Guidance? Objective of MD&A Item 303 – Full Fiscal Year Requirements Item 303 – Liquidity and Capital Resources Item 303 – Liquidity and Capital Resources – Illustrative Examples Review Questions Item 303 – Results of Operations Item 303 – Results of Operations – Illustrative Examples Review Questions Item 303 – Critical Accounting Estimates Item 303 – Critical Accounting Estimates – Illustrative Examples Item 303 – Interim Reporting Requirements Item 303 – Interim Reporting Requirements – Illustrative Examples SEC Views – How to Improve MD&A Big 4 Views – Comment Letter Analysis on MD&A Conclusion Review Questions Glossary of Key Terms |