search query: @author Dieter, R. / total: 2
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| Author: | Dieter, R. Sandefur, K. |
| Title: | Spotlight on management's discussion and analysis |
| Journal: | Journal of Accountancy
1989 : DEC, p. 64-66, 68, 70 |
| Index terms: | SECURITIES AND EXCHANGE COMMISSION COMPANY REPORTS DISCLOSURE |
| Language: | eng |
| Abstract: | Review of Security & Exchange Commission guidelines on compiling annual company reports, and need for companies to pay attention to the management discussion and analysis /MD+A/ section of their reports.MD+A background. What the SEC expects from a shoe manufacturer; biotechnology company; healthcare facility; and computer manufacturer. Enforcement actions. Trends, demands, commitments, events or uncertainties. Drafting the MD+A. Focal point of the disclosure system, A Box covers the background and an Exhibit summarizes the SEC's MD+A interpretive release. |
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