Back to overview

17 CFR Parts 211, 231, and 241 [Release Nos. 33-10751; 34-88094; FR-87] Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations

}

Summary

This document provides guidance on key performance indicators and metrics in Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”).

Issuer

United States

Year

2020

Region

North America

Issuer (type)

Securities and Exchange Commission (Financial Regulator)

Instrument type

Guidance

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Moderate 0.68%
    • Low 0.04%
    • E focus: energy
    • S focus: data security, employee turnover, collective bargaining
    • G focus: financial reporting
    • Finance, Management