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- Title
IMPROVING MD&A A National Necessity.
- Authors
Tarca, Ann; Street, Donna L.; Aerts, Walter
- Abstract
The article offers insights from financial executives on the best way to regulate management discussion and analysis (MD&A) when preparing narrative reports to accompany financial statements. It notes that a mandatory approach to reporting may lead to a more balanced disclosure and consistency between companies and years. According to Paul Chisnall of the British Bankers Asociation, the International Accounting Standards Board (IASB) framework can help with convergence without adding another layer of requirements. The European Federation of Financial Analysts Societies expresses its concern over compliance with voluntary requirements. It points out that questions have been raised on the benefit of IASB involvement in MD&A.
- Subjects
FINANCIAL executives; TRADE regulation; ACCOUNTING standards; FINANCIAL statements; CORPORATION reports; FINANCIAL disclosure; PROFESSIONAL associations; INTERNATIONAL Accounting Standards Board; CHISNALL, Paul
- Publication
Financial Executive, 2010, Vol 26, Issue 10, p53
- ISSN
0895-4186
- Publication type
Article