MD & A Flashcards by Becky Marte

Q

M D & A

A

Management discussion and analysis reports

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Q

Objectives of M D & A

A

View company through eyes of mgmt.
Integration w/ f.s
Completeness and materiality
Forward looking orientation … risks
Strategic perspectives … mgmt. strategy
Usefulness

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Q

What is included in MD AND A Reports

A

Industry and economic factors affecting business
Analysis on past and future of business
Supplements the financial statements
Not following GAAP

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