• SEC Issues Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations
  • December 31, 2003
  • Law Firm: Jenner & Block LLP - Chicago Office
  • This update discusses recently published interpretive guidance from the SEC regarding disclosure in Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A"). While the guidance does not modify existing legal requirements, it does offer suggestions for improving MD&A disclosure. The guidance is effective as of December 29, 2003.