Business, Legal & Accounting Glossary
The “Management Discussion and Analysis” (MD&A)” is a section of the Annual Report that allows management a space to provide an overview of the company’s business operations during the year. The focus may explain the past or current position, as well as forecast future goals and events. The MD&A section is important to investors, as it complements the numbers of the financial statements and the required disclosures in the Notes to the financial statements. The SEC also mandates that management discuss significant changes in operations in this section. It is important to note that it is NOT required that the MD&A section be audited by the company’s external auditors.
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This glossary post was last updated: 24th April, 2020 | 0 Views.