Overview
In our comment letter, we express our support for eliminating the requirement for companies to provide five-year selected financial data and contractual obligations tables in their filings. We also provide feedback on how to make some of the proposed Management’s Discussion & Analysis (MD&A) requirements, including those related to capital resource and critical accounting estimate disclosures, more effective. We also recommend retaining and enhancing the requirement for companies to provide quarterly financial data.
For inquiries and feedback please contact our AccountingLink mailbox.
