PLI’s 20th Annual SEC Reporting & FASB Forum for Mid-sized & Smaller Companies

Morrison Foerster partner John Owen will speak on the panel "Tuning Up Your Management’s Discussion and Analysis" at PLI’s 20th Annual SEC Reporting & FASB Forum for Mid-sized & Smaller Companies.

The PLI conference provides practical approaches to new and complex accounting and disclosure requirements, including the SEC's final rules on climate-related disclosures and cybersecurity disclosures, as well as overviews of the standard-setting agendas of the FASB and PCAOB and updates on rulemaking, interpretive guidance, the increasing volume of SEC comment letters and related frequent focus areas, and enforcement actions emanating from the SEC.

The "Tuning Up Your Management’s Discussion and Analysis" panel will review best practices for drafting MD&A, including discussion of topics such as: the SEC’s non-GAAP focus areas, including Compliance and Disclosure Interpretation guidance; the SEC’s guidance on the use of key performance indicators and metrics; key focus areas impacting MD&A, including the impact of the current economic climate, geopolitical disruption, ESG matters, cybersecurity, and inflation; staying ahead of SEC staff focus areas in MD&A; and the identification of practical takeaways for preparing MD&A.