management discussion and analysis

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 in accounting and business activity that have affected comparisons with the results of previous years. Management should summarize and discuss, among other matters, the reasons for changes in the results of operations, capital resources, and liquidity. In the UK, the operating and financial review is modelled to some extent on the MD&A.

Accounting dictionary. 2014.

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