Management Discussion and Analysis or MD&A is an integrated part of a company's annual financial statements. The purpose of the MD&A is to provide a narrative explanation, through the eyes of management, of how an entity has performed in the past, its financial condition, and its future prospects. In so doing, the MD&A attempt to provide investors with complete, fair, and balanced information to help them decide whether to invest or continue to invest in an entity.
Reference: http://en.wikipedia.org/wiki/Management_discussion_and_analysis
Created at http://www.b2bwhiteboard.com
Reference: http://en.wikipedia.org/wiki/Management_discussion_and_analysis
Created at http://www.b2bwhiteboard.com
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