Accounting policy & practice series ; 5107-2nd.
" ... analyzes the requirement that annual and quarterly financial statements of public companies must be accompanied by management's narrative discussion of certain issues (known as "Management's Discussion and Analysis" or "MD&A"). The Securities and Exchange Commission (SEC) has promulgated rules and regulations mandating the form and content of these narrative descriptions."
Authors: Brian J. Lane and Gillian McPhee, William Ruland, . Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. The SEC, its rules, regulations and enforcement actions The SEC staff Purpose, structure and content requirements of MD&A Special situations affecting MD&A disclosures Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on April 24, 2019; title from description page.