Management's discussion and analysis (MD&A)

A report from management to shareholders that accompanies the firm's financial statements in the annual report. It explains the period's financial results and enables management to discuss topics that may not be apparent in the financial statements in the annual report.

Management's Discussion and Analysis

In a stockholder's report, a summary at the beginning stating what the management believes about the company's previous year or quarter. Generally speaking, management's discussion and analysis state the "bottom line" while the remainder of the report contains more detailed financial information. For example, the discussion and analysis may contain a brief essay stating, "Our company is healthy for reasons A, B, and C

." At the conclusion of that essay, the stockholder may view the financial statement.

References in periodicals archive

The basic financial statements would require an entitywide perspective, a fund-based perspective and a management's discussion and analysis (MD&A).

New model for schools

* Apparently accepts the SEC's decision not to amend the Management's Discussion and Analysis (MD&A) rules and endorses an interpretive release to improve compliance with existing rules.

The GAO follows up on Treadway recommendations

The Federal Accounting Standards Advisory Board (FASAB) published an exposure draft on the management's discussion and analysis (MD&A) supplement to federal financial reports required under the Chief Financial Officers Act of 1990.

FASAB issues MD&A proposal

Out for exposure is a proposed Statement on Standards for Attestation Engagements (SSAE), Management's Discussion and Analysis, that would provide guidance for practitioners examining or reviewing management's discussion and analysis prepared according to Securities and Exchange Commission rules and regulations.

Proposed attestation standard on MD&A

* Integrated disclosure in management's discussion and analysis (MD&A) of quantitative information about derivatives and related financial and commodity instruments.

Wallman announces SEC derivatives and market risk proposal

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