What Information Is Required to Be Included in the Management

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The Answer is Basically, the MD&A section evaluates the causes and explains the reasons for a company's performance during its preceding annual period. The required disclosures include information about liquidity, capital resources, and the results of operations. The SEC also requires management to highlight favorable or unfavorable trends and to identify significant events or uncertainties that affect those three factors. Since a company must disclose matters that could affect its financial statements in the future, the MD&A allows financial statement users to evaluate a company's past performance and its likely impact on future performance

What Information Is Required to Be Included in the Management

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