Factors affecting MD&A disclosure.
Position | FERF RESEARCH - Management Discussion and Analysis - Financial Executives Research Foundation - Brief article |
A new Financial Executives Research Foundation Issue Alert presents views from a knowledgeable group of executives in the United States, Canada, United Kingdom and Australia with extensive experience of public company financial reporting and SEC compliance.
During discussions and interviews, some common themes arose. Among them: "One size does not fit all;" any guidance on content from the International Accounting Standards Board must be general in order to allow...
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