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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.
May 25, 2020
COVID-19 UPDATE: Your health and safety are very important to CPA Canada. Out of an abundance of caution, the National Technology Forum will be postponed and rescheduled for a later date. This measure follows current public health guidelines on large gatherings to reduce any potential risk of exposure to the coronavirus. More information will be posted here once available. If you have already registered for the forum, we will be in touch with you soon.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Employees working away from the office could be your company’s weakest link when trying to avoid a cyberattack, experts say