Management’s discussion and analysis of financial condition and results of operations (MD&A) is a very important portion of a public company’s filings with the Securities and Exchange Commission, enabling investors to see the company through the eyes of management. As such, companies should revisit their MD&A disclosure each time they prepare an SEC filing that requires it. This is especially true at this time because of both the ongoing need to describe the various effects of the global outbreak of COVID-19, and recent rule changes and guidance impacting MD&A disclosure.
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