The Use of Cautionary Language in MD&A

Item 303 of Regulation S-K is about MD&A – “Management’s Discussion & Analysis” – and this disclosure could include forward-looking information. How do you handle that – with some cautionary language? Some risk factors? Our guest – Hunton Andrews Kurth’s Scott Kimpel – gets into the nitty gritty of this issue. 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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