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#cfa-level-1 #reading-22-financial-statement-analysis-intro
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 impact on reported financial results.
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3.1.6. Management Commentary or Management’s Discussion and Analysis
d financial condition to materially depart from the current reported financial information. In addition, the MD&A must provide information about off-balance-sheet obligations and about contractual commitments such as purchase obligations. <span>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 impact on reported financial results. The management commentary or MD&A is a good starting place for understanding information in the financial statements. In particular, the forward-looking disclosures in


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