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#cfa-level-1 #reading-22-financial-statement-analysis-intro
The discussion by management is one of the most useful parts of a company’s annual report; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited.
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3.1.6. Management Commentary or Management’s Discussion and Analysis
Commissions and frequently required by regulatory authorities, such as the US Securities and Exchange Commission (SEC) or the UK Financial Reporting Council (FRC). In Germany, management reporting has been required since 1931 and is audited. <span>The discussion by management is arguably one of the most useful parts of a company’s annual report besides the financial statements themselves; however, other than excerpts from the financial statements, information included in the management commentary is typically unaudited. When using information from the management report, an analyst should be aware of whether the information is audited or unaudited. To help improve the quality of the discuss


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