International Best Practices for MD&A: An Update

被引：1
|
作者：
Cole, Cathy J. [1 ,2 ,3 ]
机构：
[1] Univ Texas San Antonio, Accounting, San Antonio, TX 78249 USA
[2] US SEC, Washington, DC 20549 USA
[3] Virginia Polytech Inst & State Univ, Blacksburg, VA 24061 USA
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2012年 / 23卷 / 06期
关键词：
D O I：
10.1002/jcaf.21797
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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 Accounting Standards Board's (IASB's) management commentary framework to be a useful aid for enhancing their own MD&As. (C) 2012 Wiley Periodicals, Inc.
引用
收藏
页码：37 / 47
页数：11
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