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CPA’s Enhancing Management’s Discussion & Analysis

The Chartered Professional Accountants (CPA) of Canada has published Enhancing Management’s Discussion & Analysis (MD&A) which is a summary document providing guidance to companies who want to explore going beyond what is necessary to satisfy existing regulatory requirements. It includes ideas and concepts intended to maximize the usefulness of MD&A disclosure including the following six principals:

Principle 1: Through the Eyes of Management

Principle 2: Integration with Financial Statements

Principle 3: Completeness and Materiality

Principle 4: Forward-Looking Orientation

Principle 5: Strategic Perspective

Principle 6: Usefulness

If your team is considering enhancing its MD&A disclosure or if you are just curious about the principals addressed in this guidance you can download your copy HERE.

Suzanne Ferguson