GASB Statement No. 103 modifies the existing requirements for Management’s Discussion & Analysis (MD&A). This session will help financial statement preparers:
- Understand the purpose of the MD&A and its role in enhancing transparency and interpreting financial statements.
- Identify the key components of an effective MD&A.
- Apply best practices to draft an MD&A that ensures clarity and compliance with GASB standards.
This publication contains general information only and Sikich is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or any other professional advice or services. This publication is not a substitute for such professional advice or services, nor should you use it as a basis for any decision, action or omission that may affect you or your business. Before making any decision, taking any action or omitting an action that may affect you or your business, you should consult a qualified professional advisor. In addition, this publication may contain certain content generated by an artificial intelligence (AI) language model. You acknowledge that Sikich shall not be responsible for any loss sustained by you or any person who relies on this publication.
