MD&A - Management's Discussion & Analysis

MD&A - Management's Discussion & Analysis
Экономика: (of Results of Operations and Financial Condition) управленческий анализ (результатов деятельности и финансового состояния)

Универсальный англо-русский словарь. . 2011.

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  • management's discussion and analysis of financial condition and results of operations — + Management s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) Disclosure requirements under US securities laws arise principally from periodic reporting and filing requirements. Companies registered with the… …   Law dictionary

  • 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 …   Law dictionary

  • management's discussion and analysis (MD&A) — A report from management to shareholders that accompanies the firm s financial statements in the annual report. It explains the period s financial results and enables management to discuss topics that may not be apparent in the financial… …   Financial and business terms

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  • Management of depression — Depression, for the purposes of this article, refers to the mental disorder known as major depressive disorder. This kind of depression is a recognized clinical condition and is becoming a common condition in developed countries, where up to 20%… …   Wikipedia

  • Management Discussion and Analysis - MD&A — A section of a company s annual report in which management discusses numerous aspects of the company, both past and present. Among other things, the MD A provides an overview of the previous year of operations and how the company fared in that… …   Investment dictionary

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  • 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… …   Lexikon der Economics

  • management discussion and analysis — MD&A In the USA, the section in the annual report to stockholders (see annual accounts) and in Form 10 K that is required by the Securities and Exchange Commission. The purpose of the MD&A is to assist investors to understand the impact of… …   Accounting dictionary


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