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SEC UPDATE - New SEC Guidance on MD&A, Loan Commitments, and Current Reports - The SEC reiterates that MD&A should be a discussion and analysis of a company's business as seen through the eyes of those who manage that business.

1st Person: Elifoglu, I.Hilmi
Additional Persons: Fitzsimons, Adrian P.
Source: in Bank accounting & finance Vol. 17, No. 4 (2004), p. 38-42
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Type of Publication: Article
Published: 2004
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