Building a better MD&A: Guide for smaller issuers

Your organization may be a smaller reporting issuer, but Management’s Discussion & Analysis (MD&A) is still an essential piece of communication to investors and others to help them understand a company’s performance and financial health.

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Building a Better MD&A: A Guide for Smaller Issuers is a helpful orientation to assist you with MD&A preparation. A publication of the Canadian Performance Reporting Board (CPRB), this document is a supplement to the earlier Management’s Discussion and Analysis: Guidance on Preparation and Disclosure.

You will learn:

  • six general disclosure principles to consider as your starting point
  • key disclosures most likely to be important to investors
  • helpful hints for gathering input from management and directors, and preparing disclosures
  • suggested reporting calendars
  • the disclosures that are most important to investors, by MD&A section
  • what to update in interim MD&As
  • certification processes required to ensure completeness, reliability and timeliness of disclosures

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