This course provides an in-depth look at Management’s Discussion and Analysis (MD&A), highlighting its critical role as a narrative supplement to financial statements that offers essential context for understanding a company's financial performance and position. It covers key elements of MD&A, such as liquidity, capital resources, and results of operations. The course also presents best practices for drafting effective MD&A as well as common challenges, including managing forward-looking statements, estimating critical accounting estimates, and navigating legal considerations.



This course is a part of Form 10-K Series Courses. The other courses of this series are:

  1. Form 10-K Series - Introduction to SEC Form 10-K Requirements (Text Based Course)
  2. Form 10-K Series - Detailed Analysis of the Financial Statements Section (Text Based Course)
  3. Form 10-K Series - Management’s Discussion and Analysis (MD&A) (Text Based Course)
  4. Form 10-K Series - Risk Factors, Controls, and Corporate Governance Disclosures) (Text Based Course)

NOTE: There is a 4 CPE Credit Hours combined course also available:
The Essential Guide to SEC Form 10-K - Compliance, Disclosures, and Best Practices (Text Based Course)

Learning Objectives
  • Identify key elements of MD&A.
  • Discover and distinguish between liquidity and capital resources in MD&A.
  • Recognize best practices for drafting effective MD&A disclosures.
  • Identify common challenges in MD&A reporting.
  • Recognize the significance of critical accounting estimates in MD&A.
Last updated/reviewed: November 11, 2024
2 Reviews (6 ratings)

Reviews

5
Anonymous Author
Very informative information. Was good to be able to dive into a great presentation of what the MD& A is all about.

5
Member's Profile
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Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
COURSE MATERIAL
  Form 10-K Series: Management’s Discussion and Analysis (MD&A) (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam