Recommended Practice Guideline 2
Financial Statement Discussion and Analysis
RPG 2 provides guidance for preparing and presenting financial statement discussion and analysis. Financial statement discussion and analysis will assist users to understand the financial position, financial performance, and cash flows presented in the general purpose financial statements (“financial statements”).
Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.
Guidance & Support Tools, Handbooks, Standards, and Pronouncements
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.