Archives - IOSCO - International Organization of Securities Commissions

• 1 February 2003 General Principles Regarding Disclosure of Management's Discussion and Analysis of Financial Condition and Results of Operations

  The principles are intended to provide useful guidance for issuers in preparing MD&A-type disclosure and for regulators in reviewing such disclosure.

  Content Type(s): Compendium Source(s): IOSCO Policy Area(s): Financial Regulation and Supervision Topic(s): Transparency and Disclosure