Management's Discussion and Analysis Best Practices Report (Paperback) (ISBN-13: 9781505557459)

The MD&A should provide management's view of actual current performance and financial results as well as expectations about the future. It should be grounded in facts and provide meaningful explanatory data rather than be a series of vague and/or generally positive statements or vignettes about the entity's successes. The MD&A should present a balanced discussion of negative as well as positive results, and it should relate financial results, especially costs, to performance and both to strategic goals.

Author: Accounting and Auditing Policy Committee
ISBN-10: 1505557453
ISBN-13: 9781505557459
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 01/03/2015
Pages: 126
Format: Paperback
Weight: 0.68lbs
Size: 11.00h x 8.50w x 0.27d