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Management's Discussion and Analysis - Guidance on preparation and disclosure

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Summary

The purpose of this publication is to enable preparers, management, audit committee members, and boards of directors of all companies and other entities to prepare, present and review a useful MD&A in a way that maximizes value for primary users of a company’s financial reports; namely, investors, investor analysts, lenders and other creditors.

Thumbnail image for The purpose of this publication is to enable preparers, management, audit committee members, and boards of directors of all companies and other entities to prepare, present and review a useful MD&A in a way that maximizes value for primary users of a company’s financial reports; namely, investors, investor analysts, lenders and other creditors.
Issuer

Canada

Year

2014

Region

North America

Issuer (type)

Chartered Professional Accountants Canada (CPA) (Industry)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Administrative, Support, Waste Management
  • Real Estate, Rental & Leasing
Restrictiveness

Very Low

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