PLI’s 41st Midyear SEC Reporting & FASB Forum

Join Corporate and Business Transactions partner Leland Benton as he speaks at the Practicing Law Institute’s 41st Midyear SEC Reporting & FASB Forum on the panel Update on Management’s Discussion and Analysis.

This session will examine the key components and framework of Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A), a critical element of periodic reports filed by public companies and registration statements submitted to the US Securities and Exchange Commission. Panelists will discuss current MD&A disclosure requirements and emerging considerations, including the use of non-GAAP financial measures, key performance indicators, and the disclosure of known trends and uncertainties. The discussion will also address timely topics affecting public company reporting, such as artificial intelligence, cybersecurity, geopolitical developments, inflation, and other evolving market risks.