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Results of Operations The MDA should describe any unusual or infrequent events or transactions, significant economic changes that materially impact income and significant components of income or surplus. An effective MDA identifies the extent to which unusual events impact income or surplus.
It introduces the basic financial statements and notes and is meant to guide the readers through those statements and notes. 4.7. 40 The MDA should be written by financial managers, the controllers, finance directors, etc. It should be objective and easily readable.
Multiple discriminant analysis is used by financial planners to evaluate potential investments when a number of variables must be taken into account. MDA is a branch of discriminant analysis, which is commonly used by statisticians and other researchers.
Financial information can be found on the companys web page in Investor Relations where Securities and Exchange Commission (SEC) and other company reports are often kept. The SEC has financial filings electronically available beginning in 1993/1994 free on their website.
Sharing information about your finances with your spouse (or domestic partner) is a requirement for getting a divorce or legal separation. This is called disclosure or financial disclosure. The financial documents dont get filed with the court. You just share them with your spouse.
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