Leveraging recent SEC comment letter exchanges (here, here, and here), in this post: “SEC Staff Issues Comments on Earnings Calls and MD&A Disclosures,” Barnes & Thornburg advises companies to carefully consider the content of their earnings call transcripts for potential MD&A disclosure with the understanding that SEC staff actively looks for and will comment on perceived inconsistencies or gaps in disclosure when reviewing companies’ SEC filings.
This content first appeared in the Society Alert!