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9910 Additional Guidance Provided in Respect of MD&A Includes:
us SEC - Financial Reporting Manual
- Concept Release on MD&A (No. 33-6711) issued in 1987
- Interpretive Release (No. 33-6835) issued in 1989, portions of which were codified into FRC 501
- Cautionary Advice about Critical Accounting Policies issued in 2001 (FR 60)
- SEC Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations (No. 33-8056) issued in 2002 (FR 61)
- Summary by the Division of Corporation Finance of Significant Issues Addressed in the Review of the Periodic Reports of the Fortune 500 Companies issued in 2003
- Final Rule: Disclosure about Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations (No. 33-8182) issued in 2003. Available at: http://www.sec.gov/rules/final/33-8182.htm
- SEC Interpretive Release on MD&A (No. 33-8350) issued in 2003 (FR 72). Available at: http://www.sec.gov/rules/interp/33-8350.htm
- Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers issued in 2005. Available at: http://www.sec.gov/news/studies/soxoffbalancerpt.pdf
- Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations (Off-balance Sheet Entities) issued in December 2007. Available at: http://www.sec.gov/divisions/corpfin/guidance/cfoffbalanceltr1207.htm
- Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements) [ASC 820] issued in March 2008. Available at: http://www.sec.gov/divisions/corpfin/guidance/fairvalueltr0308.htm
- Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements) [ASC 820] issued in September 2008. Available at: http://www.sec.gov/divisions/corpfin/guidance/fairvalueltr0908.htm
- Sample Letter Sent to Public Companies Asking for Information Related to Repurchase Agreements, Securities Lending Transactions, or Other Transactions Involving the Transfer of Financial Assets issued in March 2010. Available at: http://www.sec.gov/divisions/corpfin/guidance/cforepurchase0310.htm
- SEC Interpretive Release on Presentation of Liquidity and Capital Resources Disclosures in Management's Discussion and Analysis (No. 33-9144) issued in September 2010 (FR 83). Available at: http://sec.gov/rules/interp/2010/33-9144.pdf
- Sample Letter Sent to Public Companies on Accounting and Disclosure Issues Related to Potential Risks and Costs Associated with Mortgage and Foreclosure-Related Activities or Exposures issued in October 2010. Available at: http://www.sec.gov/divisions/corpfin/guidance/cfoforeclosure1010.htm
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