The financial statements include an introduction known as the management discussion and analysis. This preface must contain information about:

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05-09-2019
Business

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The financial statements include an introduction known as the management discussion and analysis. This preface must contain information about:

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Nyctalus Nyctalus · Answer 1 · 2019-09-10T06:14:10+02:00

Answer: Analysis of company's performance by the management.

Explanation: In the management discussion and analysis, the upper management of the company analyze and comment on the qualitative and quantitative characteristic of a company. This is seen as a secondary information in the company's yearly financial statement.

The MD and A, is considered valuable by investors as sometimes the management also comments about the upcoming projects of the company in such statements.