Management's Discussion and Analysis of Financial Condition and Results of Operations
- Management's Discussion and Analysis of Financial Condition and Results of Operations
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Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A)
USA
The section of the registration statement, annual report on Form 10-K or Form 20-F, or quarterly report on Form 10-Q discussing and analyzing the company's financial condition, changes in financial condition and results of operations. The MD&A typically includes period-to-period comparisons of:
• The three most recent fiscal years and the current fiscal year to date compared to the corresponding prior year period, for a registration statement.
• The three most recent fiscal years, for a Form 10-K or Form 20-F.
• The most recent quarter compared to the corresponding quarter in the prior year and, if applicable, the current fiscal year to date compared to the corresponding prior year period, for a Form 10-Q.
Practical Law Dictionary. Glossary of UK, US and international legal terms.
www.practicallaw.com.
2010.
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