Management Discussion and Analysis | What is MD&A | Examples

In this video, we are going to discuss about the Management Discussion & Analysis, including the differences between MD&A and Audited financials, How does the MD&A help? and many more.

MD&A is one of the most used section for Financial Analysis.

𝐅𝐮𝐧𝐝𝐚𝐦𝐞𝐧𝐭𝐚𝐥 𝐚𝐧𝐝 𝐤𝐞𝐲 𝐟𝐚𝐜𝐭𝐨𝐫𝐬 𝐭𝐨 𝐚𝐧𝐲 𝐛𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐨𝐫𝐠𝐚𝐧𝐢𝐳𝐚𝐭𝐢𝐨𝐧
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1 - Executive Overview and Outlook
2 - Discussion on Results of Operations
3 - Discussion of Segment Results
4 - Non - GAAP Financial Measure
5 - Liquidity and Capital Resouces
6 - Off Balance sheet Arrangements
7 - Managing Foreign Currency, Interest Rate, Commodity Prices and credit Risk exposure.
8 - Critical Accounting Policies and Use of Estimates.

𝐇𝐨𝐰 𝐝𝐨𝐞𝐬 𝐭𝐡𝐞 𝐌𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 𝐃𝐢𝐬𝐜𝐮𝐬𝐬𝐢𝐨𝐧 𝐚𝐧𝐝 𝐀𝐧𝐚𝐥𝐲𝐬𝐢𝐬 𝐇𝐞𝐥𝐩?
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1. MD&A helps the readers of financial statements to understand in better way the financial condition, numbers etc.

2. Complimentary information provided in Management Discussion and Analysis will help the readers to understand what exactly the financial statements define and what is not reflected in the financial statements.

𝐏𝐫𝐢𝐧𝐜𝐢𝐩𝐥𝐞𝐬 𝐥𝐚𝐢𝐝 𝐝𝐨𝐰𝐧 𝐛𝐲 𝐂𝐚𝐧𝐚𝐝𝐢𝐚𝐧 𝐏𝐞𝐫𝐟𝐨𝐫𝐦𝐚𝐧𝐜𝐞 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐁𝐨𝐚𝐫𝐝
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1. Integration with Financial Statements.
2. Forward Looking Orientation
3. Usefulness
4. Through the Eyes of Management
5. Completeness and Materiality
6. Strategic Perspective

To know more about MD&A, you can also go to this 𝐥𝐢𝐧𝐤 𝐡𝐞𝐫𝐞: https://www.wallstreetmojo.com/mda-ma...

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