Financial and non-financial reporting

Financial reporting includes the application of reporting frameworks, the reporting of routine and non-routine transactions in different circumstances and an understanding of the role of internal control, tax and finance as they relate to financial reporting.

This is one of two available teaching cases on process-based management (PBM). In this example, you will follow the real-life journey of an electric utility company as it implements PBM.

Learn how to prepare, organize and review Management's Discussion & Analysis (MD&A). This 2014 update reflects important changes from our previous editions published in 2002, 2004 and 2009.


Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.