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Course Details

Managements Discussion and Analysis (MDandA) - What You Need to Know (Course Id 2021)

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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 - Technical - NASBA Registry
Primary Subject-Field Of Study:

Management Services - Management Services 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 : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 21-Jun-2022
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 - Technical - NASBA Registry - 2021

Keywords : Management Services, Managements, Discussion, Analysis, MDandA, Need, Know, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Identify the SEC Regulation applicable to MD&A
  • Recognize the primary objective and focus areas related to MD&A
  • Identify key information that should be included within a companys MD&A
  • Recognize the types of transactions that should be discussed in MD&A
  • Identify methods to enhance the presentation of MD&A
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

CPE Management Services Course: https://www.cpethink.com/practice-management-cpa-courses
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