• New Securities and Exchange Commission Guidance for Management's Discussion and Analysis of Financial Condition and Results of Operations
  • May 19, 2003
  • Law Firm: Kramer Levin Naftalis & Frankel LLP - New York Office
  • On January 22, 2002, the U.S. Securities and Exchange Commission issued a detailed release regarding the disclosure of Management's Discussion and Analysis of Financial Condition and Results of Operations in both filings made by public companies under the Securities Act of 1933 and periodic reports under the Securities Exchange Act of 1934.