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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.
November 1, 2017
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