Management's Discussion and Analysis Best Practices Report
Download or Read eBook Management's Discussion and Analysis Best Practices Report PDF written by Accounting and Accounting and Auditing Policy Committee and published by Createspace Independent Publishing Platform. This book was released on 2015-01-03 with total page 0 pages. Available in PDF, EPUB and Kindle.
| Author | : Accounting and Accounting and Auditing Policy Committee |
| Publisher | : Createspace Independent Publishing Platform |
| Total Pages | : 0 |
| Release | : 2015-01-03 |
| ISBN-10 | : 1505557453 |
| ISBN-13 | : 9781505557459 |
| Rating | : 4/5 (53 Downloads) |
Book Synopsis Management's Discussion and Analysis Best Practices Report by : Accounting and Accounting and Auditing Policy Committee
Book excerpt: 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.
