In the US, the MD&A must provide information about [...] obligations and about contractual commitments such as purchase obligations.
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off-balance-sheet
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Open it In the US, the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations.
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3.1.6. Management Commentary or Management’s Discussion and Analysis about the effects of inflation, changing prices, or other material events and uncertainties that may cause the future operating results and financial condition to materially depart from the current reported financial information. In addition, <span>the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations. Companies should also provide disclosure in the MD&A that discusses the critical accounting policies that require management to make subjective judgments and that have a significant
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