Management Discussion and Analysis Flashcards

1
Q

Objective -6

Key elements-5

A
1 Viewing the company through the eyes of management 
2 Integration with financial statements
3 Completeness and materiality
4 Forward-looking orientation
5 Strategic perspective 
6 Usefulness 
1 Core business and strategy
2 Key performance drivers
3 Capability to deliver results- resources, risks and relationships 
4 Results and outlook
5 Risks
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