Management’s Discussion and Analysis Of Financial Condition and Results of Operations (MD&A)

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Commonly referred to as MD&A, this is an important section in a company's annual report on Form 10-K in which management comments on the results of operations, liquidity and capital resources for the years under review in the financial statements. The SEC continues to subject the MD&A to a high level of scrutiny, and it is often the topic of SEC comment letters.
Created By: Russell Benasaraf 03-18-2014
Last Updated By: Russell Benasaraf 03-18-2014
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