Herbert Wander, co-chair of Katten's Corporate Governance practice, will participate in a discussion on Thursday, May 28 at 2:45 p.m. (CT). The panel, "Disclosure Effectiveness and Its Impact on MD&A and Other 10-K/Q Items" will address the following topics:
- exploring disclosure effectiveness—different filings, different disclosure items;
- staff focus areas for MD&A;
- handling non-GAAP information correctly, including social media, usage of safe harbor and non-GAAP language;
- trends and uncertainties disclosure vs. risk factors;
- using the MD&A defensively; and
- loss contingencies and the MD&A.
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