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Management Discussion & Analysis

Management discussion & analysis is a required statement included in quarterly or annual financial reports explaining the reasoning and strategy that contributed to performance. This section represents the opinions of leadership and is intended to boost the confidence of stakeholders and potential investors. 

Topics that may be covered in the management discussion & analysis section include:

  • Significant trends and other factors that may impact current and future performance 
  • Strategies to achieve goals and mitigate potential risks
  • Relevant metrics, controls and compliance issues

Related terms

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Expense Report
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Financial Reconciliation
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Financials First
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Forecast Variance
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