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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 51 ||| Word Count: 32,593 ||| Review Questions: 16 ||| Final Exam Questions: 25 |
| CPE Credits : | 5.0 |
| IRS Credits : | 0 |
| Price : | $44.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2027 |
| Description : | This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies 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 : |
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 : | 12-Dec-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 - 2027 |
| Keywords : | Accounting, SEC, Hot, Topics, MDandA, Non-GAAP, Financial, Measures, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
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| Course Contents : | Chapter 1 - Management’s Discussion & Analysis Chapter Learning Objectives 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 Summary Review Questions Chapter 2 - Non-GAAP Financial Measures Chapter Learning Objectives Introduction What is a Non-GAAP Financial Measure? Examples of Non-GAAP Financial Measures Where Do Non-GAAP Financial Measures Show Up? Review Questions What Drove the Increase in Use of Non-GAAP Financial Measures Why Do Regulators Care About Non-Financial Measures? Where Do I Look to For Guidance? Regulation G Review Questions Regulation S-K SEC Compliance & Disclosure Interpretations Misleading Concerns Earnings Management Prominent Presentation Tax Impacts EBIT & EBITDA Free Cash Flow Segment Information The SEC is Watching Illustrative Examples – SEC Comment Letters Review Questions Glossary of Key Terms |
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