To What Extent Should Matters Affecting the Government's Future Financial

To what extent should matters affecting the government's future financial position and operating results be discussed in MD&A?

A) Matters affecting the future should not be discussed in MD&A.
B) Facts, decisions, or conditions known to management as of end of the reporting period that are expected to significantly affect the government's financial position or operating results should be discussed in MD&A.
C) Facts, decisions, or conditions known to management as of the date of the audit report that are expected to significantly affect the government's financial position or operating results should be discussed in MD&A.
D) Facts, decisions, or conditions known to management as of the end of the reporting period should be discussed in MD&A if management is certain that the government's financial position or operating results will be significantly affected.