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Yafit Cohn Quoted in Bloomberg BNA on MD&A Disclosures
01.27.15
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Corporate Associate Yafit Cohn was quoted in an article, "Continuing a Trend, MD&A Disclosures Will Be a Major Focus of SEC Staff in 2015,” published in Bloomberg BNA. The article discusses the SEC’s recent emphasis on the management discussion and analysis (“MD&A”) section of financial statements in the wake of a settlement with Bank of America regarding the company’s failure to make required disclosures in its MD&A. Yafit commented, “I think the settlement is a good reminder that companies must have a robust process to ensure that known material trends and uncertainties are appropriately disclosed in their periodic filings.”