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MD&A: When and how to report trends
Author(s) -
Iannaconi Teresa E.,
Rouse Robert W.
Publication year - 1996
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080107
Subject(s) - sanctions , officer , business , advice (programming) , accounting , actuarial science , computer science , political science , law , programming language
SEC sanctions for inadequate disclosure can damage a financial officer's career. But when and how do you report trends? Can the CFO protect sensitive competitive information and satisfy disclosure requirements at the same time? The authors review the guidance on MD&A and give practical advice.