Management Discussion and Analysis

  • 3 Posts
  • 1 Sections
  • 1 Types
Definitions
Management Discussion and Analysis (MD&A)
Management Discussion and Analysis MD&A Annual Report Form 10-K SEC Regulation Financial Analysis Business Activity Capital Resources Liquidity
In the USA, the section in the annual report to stockholders and in Form 10-K that is required by the Securities and Exchange Commission. The purpose of the MD&A is to assist investors to understand the impact of changes in accounting and business activity that have affected comparisons with the results of previous years.
Read more about Management Discussion and Analysis (MD&A).
Definitions
MD&A (Management Discussion and Analysis)
MD&A Management Discussion and Analysis Financial Reporting SEC Filings Corporate Strategy Performance Analysis Financial Health
MD&A (Management Discussion and Analysis) provides a narrative explanation of a company's financial statements, offering insights into the company's performance, financial condition, and future outlook in a comprehensive manner.
Read more about MD&A (Management Discussion and Analysis).
Definitions
Operating and Financial Review (OFR)
Operating and Financial Review OFR Financial Performance Directors' Report Annual Accounts Management Discussion and Analysis
The Operating and Financial Review (OFR) provides an overview where directors interpret financial statements and discuss the business's performance, covering both positive and negative aspects.
Read more about Operating and Financial Review (OFR).

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.