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Management’s Discussion and Analysis (MD&A) complements and supplements financial statements and is a core element of corporate reporting. Learn more about a resource that gives you practical guidance on best practices for preparing your MD&A.
Get your downloadable electronic copy.
The Canadian Performance Reporting Board (CPRB) issues guidance to improve and advance the measurement and reporting of organizational performance with a focus on providing guidance for MD&As.
The CPRB’s document, Striving for Improvement: A Review of Management’s Discussion and Analysis in 2008 Annual Reports, provides key information on what to strive for in your MD&A. It uses examples from the annual reports of a wide range of Canadian companies to illustrate best practices.
The document summarizes the results of an MD&A self-assessment checklist for 30 TSX listed companies with market capitalizations ranging from $200 million to more than $40 billion.
This is the second report using the self-assessment checklist, comparing results to earlier analysis in Evaluating and Improving Management’s Discussion and Analysis: A Baseline Report.
December 8, 2017
Sustainability and corporate reporting; the pursuit of knowledge development, advancement, and sharing has existed from the early establishment of the accounting profession — and continues to grow as CPAs champion research and innovation.
Join our financial literacy volunteer program for CPA members.
February 28, 2018
Sustainability is an increasingly important issue for business, communities and the world. Learn how embracing sustainability can help organizations not only contribute to society but also become more profitable and successful in the long term.