All of the following are typically included in the Management's Discussion and Analysis in annual reports except
A) explanations of any significant changes between the current and prior years' financial statements
B) management's assessment of liquidity
C) journal entries
D) off-balance-sheet arrangements

Question

Quizplus · Accepted Answer

Journal entries would not typically be included in the Management's Discussion and Analysis section of an annual report as it is focused on providing analysis and explanations of financial results and performance. The other options listed (significant changes between financial statements, assessment of liquidity, and off-balance-sheet arrangements) are commonly included in this section.

All of the Following Are Typically Included in the Management's