Lily2020-11-01 10:42:09

老师我看到notes上面写(下图) “For publicly held firms in the United States, the SEC requires thatMD&A" 所以我觉得A不够准确啊，因为只有publicly held firms才需要disclose MD&A，而假设这是privately held firm MD&A不就不被SEC require了吗？所以A也并非完全错啊？ 我看investopedia也写了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