Lily
2020-11-01 10:42老師我看到notes上面寫(下圖) “For publicly held firms in the United States, the SEC requires thatMD&A" 所以我覺(jué)得A不夠準(zhǔn)確啊，因?yàn)橹挥衟ublicly held firms才需要disclose MD&A，而假設(shè)這是privately held firm MD&A不就不被SEC require了嗎？所以A也并非完全錯(cuò)??？ 我看investopedia也寫了public firm才需要：The MD&A is just one of many sections required by the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) to be included in a public company’s annual report to shareholders. https://www.investopedia.com/terms/m/mdanalysis.asp
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2020-11-02 10:12
該回答已被題主采納
同學(xué)你好，只要受到SEC監(jiān)管的公司就需要披露MD&A，因此SEC是要求需要披露MD&A的
A選項(xiàng)說(shuō)not required by SEC，意味著SEC不強(qiáng)制要求披露MD&A，也就是哪怕是SEC監(jiān)管的公司都不一樣定要求企業(yè)披露MD&A
這個(gè)說(shuō)法是不正確的，因此A選項(xiàng)是不正確的哦
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