Preparation of MD & A from managements perspective

Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) is a disclosure requirement for publicly traded companies that fall under the jurisdiction of the U.S. Securities and Exchange Commission. It is intended to elicit more meaningful disclosure in MD&A in a number of areas, including the objective, overall presentation and focus of MD&A, with emphasis on disclosure of material information, material events and uncertainties and material financial and statistical data, and specific guidance on disclosures about liquidity and capital resources, results of operations  and critical accounting estimates.

MD&A is a section of the annual report or Form 10-K, quarterly report or Form 10-Q as well as many other reports required to be filed with the SEC. It provides an overview of the company’s performance in its prior period, its current financial condition as well as future goals.

That being said, certain standards must be met with while drafting the MD&A section. Presenting a meaningful MD&A can be challenging! We at Braj Aggarwal CPA PC are rendering MD&A preparation services to management teams thereby giving them more time to concentrate on their core activities. To know more about our management discussion and analysis (MD&A) preparation services, connect with us.