• The SEC's Interpretive Release on MD&A
  • February 5, 2005
  • Law Firm: Mayer, Brown, Rowe & Maw LLP - Chicago Office
  • On December 19, 2003, the SEC issued an interpretive release on the disclosure requirements known as Management's Discussion and Analysis of Financial Condition and Results of Operations. See Interpretation: Commission Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations, Release Nos. 33- 8350; 34-48960.