Set 7 FR 34 MDA

Question 1

6 objectives of MDA

Answer 1

• view company through eyes of management
• integrate with FS
• completeness and materiality
• forward-looking orientation
• strategic perspective
• usefulness

Question 2

5 elements of disclosure

Answer 2

• core business and strategy
• key performance drivers
• capability to deliver results
• results and outlook
• risks