MB Microtalk: SEC Adopts Amendments to Management’s Discussion & Analysis Disclosure Requirements

By Melissa Pulgiano on December 17, 2020

Posted in Disclosure Requirements, Regulation S-K, SEC News

In this microtalk video, Management’s Discussion & Analysis, Laura Richman discusses the SEC’s recent amendments to several of the disclosure requirements relating to Management’s Discussion & Analysis of Financial Condition and Results of Operations (MD&A, or the Regulation S-K Item 303 requirements), in order to streamline and modernize these.

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