Management's discussion and analysis: Guidance on preparation and disclosure

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.

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The MD&A is a core element of the communications package for external reporting purposes. It is a powerful communication tool for management to describe how the company has created value and how it plans to continue to do so. Recognizing this importance, Chartered Professional Accountants of Canada (CPA Canada) offers this comprehensive guide to assist management and boards of directors.

In our most recent update, you will learn about:

  • six key disclosure principles for MD&A
  • five key elements in the disclosure framework
  • enhancements to MD&A reporting
  • interim reporting considerations
  • reliability and timeliness of disclosures

Highlights

Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

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