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Management Discussion and Analysis

См. также в других словарях:

  • 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 — 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… …   Investment 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… …   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

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