Building a Better MD&A
Key Dos and Don'ts for Your MD&A Reporting
Calgary, Alberta · May 12, 2015
8:00 - 9:00 Registration and Continental Breakfast 8:00 - 9:00

9:00 - 9:15
Welcome and Opening Remarks from the Training Seminar Leaders
Overview of MD&A Purpose and Regulatory Developments
  • Purpose of the Management Discussion and Analysis (MD&A)
  • NI 51-102 requirements
  • Annual vs interim MD&Arequirements
  • Litigation and shareholder activism
MD&A Best Practices - Part I
  • CPA Canada Principles and Disclosure Framework
Focus Areas of Regulators - Part I
  • Overview of the Canadian Securities Administrators (CSA) program and current year results
  • Non-GAAP and additional GAAP measures
  • Discussion of operations
  • Liquidity and Capital resources
12:00 - 1:00 Luncheon Break 12:00 - 1:00

Focus Areas of Regulators - Part II
  • Forward-looking information
  • Capital expenditures
  • Critical accounting estimates
  • Impact of Related party transactions and off balance sheet arrangements
  • Determining criteria for segment disclosures
  • Internal controls and 'Form 52 -109F1 Certification of annual filings
MD&A Best Practices - Part I
  • Securities and Exchange Commission (SEC) comment letters
  • CPA Corporate Reportings Awards Program
Hot Topics Relevant to Management Discussion and Analysis
  • Sustainability and climate change disclosures
  • Fair value disclosure
  • IFRS 9 - Financial Instruments
  • IFRS 15 - Revenue Recognition
  • Integrated reporting
  • Disclosure overload
5:00 End of Program 5:00

Register | Program Agenda | Faculty | Venue(s) | Download Agenda (PDF)

Management's Discussion and Analysis (MD&A) is an essential element of your company's performance reporting that analyzes a company's operating results, financial conditions and future prospects.

As it frequently appears in each annual report, quarterly report, and registration statement, the focus on the calibre and quality of MD&A has increased. However, the complexity of writing MD&A has been a topic of continuous debate because of the lack of definite guideline for structure and style.

This one-day workshop provides a comprehensive review and practical guidance - from disclosure requirements to best drafting practices, and from common deficiencies to interim MD&A.

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