Management Discussion and Analysis (MD&A)
- Management Discussion and Analysis (MD&A)
Bestandteil der US-amerikanischen finanziellen Jahresberichterstattung. Sie enthält ergänzende Informationen zu bestimmten finanziellen Größen wie ⇡ Liquidität, Kapitalausstattung und ⇡ Betriebsergebnis. Das Management ist verpflichtet, in der MD&A positive und negative Entwicklungen sowie wesentliche Ereignisse und ⇡ Risiken darzustellen, die diese Finanzgrößen in der Zukunft beeinflussen werden. Weiterhin sind mögliche Effekte der ⇡ Inflation zu berücksichtigen.
Lexikon der Economics.
2013.
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