October 20, 2021

Transcript: MD&A & Financial Disclosures: What to Do Now

The transcript from our recent webcast – “MD&A & Financial Disclosures: What to Do Now” – is now available to our members. This webcast was full of practical tips for complying with the new MD&A & financial disclosure requirements applicable to your upcoming Form 10-K. Sonia Barros from Sidley, Raquel Fox from Skadden, Mark Kronforst from Ernst & Young, Lona Nallengara from Shearman & Sterling and yours truly discussed:

1. Overview of Amendments and Compliance Dates
2. Lessons From Early Compliers
3. Deleted Items
4. Liquidity & Capital Resources
5. Critical Accounting Estimates
6. Results of Operations
7. Objective of the MD&A
8. Quarterly Comparisons
9. Supplementary Financial Information
10. Interpretive Issues

– Dave Lynn