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Post a CommentPreparing the New MD&A
By Stanley Keller
5/28/2008 Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") is a dynamic disclosure vehicle that adapts to meet changing regulatory concepts and internal and external developments affecting a company. This is illustrated by the SEC's December 2003 MD&A interpretive guidance. Release No. 33-8350 (Dec. 19, 2003). MD&A has gained equal status with the financial statements as the most important sources of disclosure regarding the company and its financial position. In that connection, it is integral to an understanding of the company's financial statements.
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