CFA Practice Question
Which of the following is the MD&A section not required to discuss?
A. Outlook based on known trends.
B. Management perks.
C. Disclosures about contractual obligations and commercial commitments (off balance sheet arrangements)
Explanation: Outlook based on known trends and disclosures about contractual obligations and commercial commitments (off balance sheet arrangements) should be discussed in the MD and A, how management perks in not required to be discussed.
User Contributed Comments 1
User | Comment |
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longnh9 | Wish CFA Institute will use common words for who is not English native speaker could understand easily |