federal_register: 03-31802
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 03-31802 | Commission Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations | Rule | The Commission is publishing interpretive guidance regarding the disclosure commonly known as Management's Discussion and Analysis of Financial Condition and Results of Operations, or MD&A, which is required by Item 303 of Regulation S-K, Items 303(b) and (c) of Regulation S-B, Item 5 of Form 20-F and Paragraph 11 of General Instruction B of Form 40-F. This guidance is intended to elicit more meaningful disclosure in MD&A in a number of areas, including the overall presentation and focus of MD&A, with general emphasis on the discussion and analysis of known trends, demands, commitments, events and uncertainties, and specific guidance on disclosures about liquidity, capital resources and critical accounting estimates. | 2003-12-29 | 2003 | 12 | https://www.federalregister.gov/documents/2003/12/29/03-31802/commission-guidance-regarding-managements-discussion-and-analysis-of-financial-condition-and-results | https://www.govinfo.gov/content/pkg/FR-2003-12-29/pdf/03-31802.pdf | Securities and Exchange Commission | 466 | The Commission is publishing interpretive guidance regarding the disclosure commonly known as Management's Discussion and Analysis of Financial Condition and Results of Operations, or MD&A, which is required by Item 303 of Regulation S-K, Items 303(b)... |