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MD&A Tune-Up  (Volume 54, Number 8–April 21, 2021)


Author:  Laura D. Richman.; Christine M. McDevitt.


Source: Volume 54, Number 08, April 15 2021 , pp.89-100(12)




Review of Securities & Commodities Regulation

Abstract: 

In 2020, the SEC issued new guidance on MD&A in light of COVID-19. The authors discuss this guidance in detail, as well as recent amendments to Item 303 of Regulation S-K, and guidance on key performance indicators. They then turn to discussions of disclosure obligations relating to cybersecurity and the SEC’s focus on MD&A in comment letters.

Keywords: Management’s Discussion and Analysis (MD&A); CF Disclosure Guidance; Amendments to Item 303 of Regulation S-K; Key Performance Indicators; Cybersecurity; Comment Letters

Affiliations:  1: Mayer Brown LLP; 2: Mayer Brown LLP.

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