"MD&A and Financial Disclosures: What To Do Now"

Thursday, September 16, 2021

2:00 - 3:00 pm, eastern [archive and transcript to follow]

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The mandatory compliance date has arrived for the MD&A and financial disclosure rules that the SEC adopted late last year. This program continues our January discussion of the many issues to watch out for when updating your disclosures.

  • Sonia Barros, Partner, Sidley Austin LLP
  • Raquel Fox, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
  • Mark Kronforst, Partner, Ernst & Young LLP
  • Dave Lynn, Partner, Morrison & Foerster LLP and Senior Editor, TheCorporateCounsel.net
  • Lona Nallengara, Partner, Shearman & Sterling

Among other topics, this program will cover:

  • Overview of Amendments
  • Mandatory Compliance Date
  • Lessons From Early Compliers
  • Deleted Items
  • Liquidity & Capital Resources
  • Critical Accounting Estimates
  • Results of Operations
  • Quarterly Comparisons
  • New Introductory Section
  • Supplementary Financial Information
  • Disclosure Controls & Procedures
  • Compliance Considerations
  • Interpretive Issues
  • Expectations for Staff Comments & Future Rulemaking

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