Management Discussion and Analysis - MD&A
- Management Discussion and Analysis - MD&A
- A section of a company's annual report in which management discusses numerous aspects of the company, both past and present.
Among other things, the MD&A provides an overview of the previous year of operations and how the company fared in that time period. Management will usually also touch on the upcoming year, outlining future goals and approaches to new projects.
The MD&A is a very important section of an annual report, especially for those analyzing the fundamentals, which include management and management style. Although this section contains useful information, investors should keep in mind that the section is unaudited.
Investment dictionary.
Academic.
2012.
Look at other dictionaries:
Management discussion and analysis — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
management discussion and analysis — MD&A In the USA, the section in the annual report to stockholders (see annual accounts) 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… … Accounting dictionary
management discussion and analysis — MD&A In the USA, the section in the annual report to stockholders (see annual accounts) 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 … Big dictionary of business and management
Management Discussion and Analysis (MD&A) — Bestandteil der US amerikanischen finanziellen Jahresberichterstattung. Sie enthält ergänzende Informationen zu bestimmten finanziellen Größen wie ⇡ Liquidität, Kapitalausstattung und ⇡ Betriebsergebnis. Das Management ist verpflichtet, in der… … Lexikon der Economics
management's discussion and analysis of financial condition and results of operations — + Management s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) Disclosure requirements under US securities laws arise principally from periodic reporting and filing requirements. Companies registered with the… … Law dictionary
Management's Discussion and Analysis of Financial Condition and Results of Operations — (MD&A) USA The section of the registration statement, annual report on Form 10 K or Form 20 F, or quarterly report on Form 10 Q … Law dictionary
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… … Financial and business terms
Management Development Institute — Motto Yogah Karmasu Kaushalam (Sanskrit) from the Gita 2:50 Motto in English Pefection in action is Yoga An act becomes perfect when you do it with all joy and without expecting anything in return … Wikipedia
U.S. Securities and Exchange Commission — Infobox Government agency agency name = U.S. Securities and Exchange Commission nativename = SEC seal width = 140px seal caption = formed = June 6, 1934 jurisdiction = Federal government of the United States headquarters = Washington, D.C.… … Wikipedia
operating and financial review — OFR A statement published with a company s annual accounts and directors report in which the directors interpret the financial statements and discuss the business s performance, giving both positive and negative points. It is broadly similar to… … Accounting dictionary
