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December 2009
By Alan Willis, CA Management’s Discussion & Analysis (MD&A) is a core element of financial reporting, and for that reason demands the careful attention of directors. This revised edition of the publication 20 Questions Directors Should Ask about Management’s Discussion and Analysis has been updated to reflect changes in the legal and regulatory disclosure environment and related changes in disclosure oversight practices that have occurred since the first publication in 2003. It also includes relevant excerpts from Management’s Discussion & Analysis: Guidance on Preparation and Disclosure, Comprehensive Revision July 2009 issued by the Canadian Performance Reporting Board of the CICA. Purchase a hard copy Download a soft copy |
