2015 volume 25 issue 5

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Other CIRI Resources

2014 Investor Relations Compensation & Responsibilities Survey
Standards and Guidance for Disclosure and Model Disclosure Policy – Fourth Edition
Guide to Developing an Investor Relations Program – Third Edition

What's the Word

MD&A | Read More |

MD&A

An abbreviation for management’s discussion and analysis, a narrative explanation, through the eyes of management, of operational and financial performance, required to be written for each of the first three fiscal quarters and to accompany the annual financial statements. CSA Form 51-102F1 requires companies to discuss their results of operations, financial condition and future prospects, including material information that may not be fully reflected in the financial statements and important trends and risks.

Source: Standards and Guidance for Disclosure and Model Disclosure Policy, Fourth Edition, CIRI, 2011