The SEC’s Guidance on MD&A and KPIs

Item 303 of Regulation S-K is about MD&A – “Management’s Discussion & Analysis” – and the SEC put out interpretive guidance about “key performance indicators” (known as “KPIs”) as a part of a company’s MD&A disclosure in early 2020. Our guest – Hunton Andrews Kurth’s Scott Kimpel – gets into the nitty gritty of this new guidance. Philip Morris International’s Olga Khavatskaya is also on the larger MD&A Vid-Guide that this Vid-Guide is excerpted from…

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