The following items reflect an ongoing effort to identify and present information about making MD&A Presentations.

 

Please send suggestions for new items to bradsmith@smecapitalmarkets.net

 

Audit Committee Checklist and Compliance Timeline, GIBSON, DUNN & CRUTCHER LLP, August 9, 2005 http://media.gibsondunn.com/fstore/documents/pubs/080905-AuditCommitteeChecklist.pdf

 

Building a Better MD&A, CAMagazine.com, http://www.camagazine.com/index.cfm/ci_id/27826/la_id/1.htm

 

Deloitte Center for Corporate Governance: Management's Discussion and Analysis Resources https://www.corpgov.deloitte.com/site/CanEng/menuitem.73b4ae7e87d28666a3740fc7027ea1a0/

 

Federal Accounting Standards Advisory Board Statement of Recommended Accounting Standards Number 15, MANAGEMENT'S DISCUSSION AND ANALYSIS http://www.fasab.gov/pdffiles/15_md&a.pdf

 

General Accounting Office Management Discussion and Analysis http://www.gao.gov/financial/fy2007/mangmntdis.pdf

 

General Purpose Federal Financial Report Federal Accounting Standards Advisory Board Statement of Recommended Accounting Concepts Number 3 MANAGEMENT'S DISCUSSION AND ANALYSIS April 1999 http://www.fasab.gov/pdffiles/sffac-3.pdf

 

Guidelines for Preparing the New MD&A, May 3, 2004, Stanley Keller, Edwards Angell Palmer & Dodge, http://www.eapdlaw.com/newsstand/detail.aspx?news=362

 

How new standards for auditors will likely affect the governments they audit By Gauthier, Stephen J.Government Finance Review, Friday, June 1 2007 http://www.allbusiness.com/finance-insurance/4498397-1.html

 

IFMA Course 320: Management's Discussion & Analysis of Financial Statements (MD&A), http://www.ifmasia.com/US%20GAAP.htm

 

IR Web Report, Optimizing your MD&A/OFR for the Web http://www.irwebreport.com/features/030104.htm
Management’s Discussion and Analysis Guidance on Preparation and Disclosure, © Copyright The Canadian Institute of Chartered Accountants http://www.cica.ca/multimedia/Download_Library/Research_Guidance/MDandA_Business_Reporting/E_MDAFull_1.pdf

 

NBA 563 & LAW 649, THE IPO AND M&A PROCESSES FALL 2007 SYLLABUS http://www.people.cornell.edu/pages/jct35/nba563f07.pdf

 

OMB Bulletin No. 06-03, Audit Requirements for Federal Financial Statements, Section 3515 of Title 31 of the United States Code and OMB Circular A-136, Financial Reporting Requirements, as amended (A-136). Section 2.10 Management's Discussion and Analysis (MD&A) is a clear and concise description of the reporting entity’s performance measures, financial statements, systems and controls, compliance with laws and regulations, and actions taken or planned to address problems.2 The MD&A is included in each annual financial statement as required supplementary information. The A-136 provides additional guidance on the composition of the MD&A. Service Organizations 6.14 A service organization is an entity, or component of an entity, that provides services to a user organization http://www.whitehouse.gov/omb/bulletins/fy2006/b06-03.pdf

 

PCAOB Release No. 2007-005 May 24, 2007 AUDITING STANDARD No. 5 – AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF FINANCIAL STATEMENTS AND RELATED INDEPENDENCE RULE AND CONFORMING AMENDMENTS http://www.pcaobus.org/Rules/Docket_021/2007-05-24_Release_No_2007-005.pdf

 

Preparing the New MD&A, November 16, 2004. Moderator: Thomas A. Aldrich, Thompson Hine LLP. John J. Jenkins, Calfee, Halter & Griswold LLP, www.realcorporatelawyer.com/programs/cleveland-boston2004/aldrich.pps

 

Securities and Exchange Commission [Release Nos. 33-8056; 34-45321; FR-61] Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations http://www.sec.gov/rules/other/33-8056.htm

 

Securities and Exchange Commission Final Rule: Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations http://www.sec.gov/rules/final/33-8182.htm

 

Securities and Exchange Commission Interpretive Guidance Regarding Management's Discussion and Analysis of Financial Condition and Results of Operations http://www.sec.gov/rules/interp/33-8350.htm

Securities Exchange Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations http://www.sec.gov/rules/other/33-8056.htm

 

Securities Exchange Commission, Summary by the Division of Corporation Finance of Significant Issues Addressed in the Review of the Periodic Reports of the Fortune 500 Companies http://www.sec.gov/divisions/corpfin/fortune500rep.htm

 

Securities and Exchange Commission, Comments on Proposed Rule: Disclosure in Management's Discussion and Analysis About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments http://www.sec.gov/rules/proposed/s74202.shtml

 

SEC TURNS UP THE HEAT ON MD&A, www.corpinstitute.com/LOULibrary_237785_1.DOC

 

Spotlight on management's discussion and analysis: What does the SEC Expect http://www.thefreelibrary.com/Spotlight+on+management's+discussion+and+analysis:+What+does+the+SEC...-a08031578

 

Standard Instructions for Filing Forms under the Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975 Regulation S-K Item 303 -- Management's Discussion and Analysis of Financial Condition and Results of Operations http://www.law.uc.edu/CCL/regS-K/SK303.html

 

The Audit Committee Handbook, By Louis Braiotta http://books.google.com/books?id=NbR5a6eQJysC&pg=PA123&lpg=PA123&dq=preparing+the+new+md%26a&source=web&ots=0RtE4wlwfY&sig=3vdrXBeGC_kH86wuMHZD-MTXagQ&hl=en

 

The MD&A Challenge BY DONALD H. MEIERS, Journal of Accountancy, January 2006 http://www.aicpa.org/pubs/jofa/jan2006/meiers.htm

 

The Quality of Management Discussion and Analysis (MD&A): A Voluntary Disclosure Perspective http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2507

 

The Sarbanes-Oxley Deskbook Chapter 6 Management’s Discussion and Analysis http://books.google.com/books?id=EWFsXuk5bWwC&dq=the+sarbanes+oxley+deskbook&pg=PP1&ots=qrDGp6AcQV&sig=eeDpYmm_8A5XPMzF7g-6yj-o2LA&hl=en&prev=http://www.google.com/search?hl=en&q=the+sarbanes+oxley+deskbook&btnG=Google+Search&sa=X&oi=print&ct=title&cad=one-book-with-thumbnail#PPR9,M1

 

The SEC’s New MD&A Interpretive Release, Covenington & Burling http://www.realcorporatelawyer.com/pdfs/cb021204.pdf

 

Writing Your MD&A Questionnaire, www.nctreasurer.com/NR/rdonlyres/BFB09616-92B6-4B2C-B15D-BB07481179C6/0/WritingYourMDA.doc

 

1989, The CPA Journal Online, December 1989, New SEC Release on Expanded Disclosure in Management's Discussion and Analysis http://www.luca.com/cpajournal/old/08033884.htm

 

2008, Thelen Reid Brown Raysman & Steiner LLP, New SEC Release on Expanded Disclosure in Management's Discussion and Analysis http://www.thelenreid.com/index.cfm?section=articles&function=ViewArticle&articleID=213