Bibliographic Details
| Title: |
International best practices for MD&A: An update. |
| Authors: |
Cole, Cathy J. |
| Source: |
Journal of Corporate Accounting & Finance (Wiley); Sep/Oct2012, Vol. 23 Issue 6, p37-47, 11p, 6 Charts |
| Subject Terms: |
INTERNATIONAL accounting standards, BEST practices, INTERNATIONAL business enterprises, FINANCIAL statements, CORPORATE finance |
| Company/Entity: |
INTERNATIONAL Accounting Standards Board |
| Abstract: |
The author reveals the latest best practices for global firms preparing their management discussion and analysis (MD&A) reports. One key: U.S. preparers of financial reports may find the International Ac-counting Standards Board's (IASB's) management commentary framework to be a useful aid for en-hancing their own MD&As. © 2012 Wiley Periodicals, Inc. [ABSTRACT FROM AUTHOR] |
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Copyright of Journal of Corporate Accounting & Finance (Wiley) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
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