Topics to Be Covered in the Management's Discussion and Analysis

Multiple Choice

Topics to be covered in the management's discussion and analysis

A) Are limited to a specific list of topics in GASB Statement No. 34.
B) Must, at a minimum, cover the specific list of topics in GASB Statement No. 34 but may include additional topics that management considers significant.
C) Are determined based upon management's judgment.
D) Can only include topics not in the specific list in GASB Statement No. 34 if agreed to by both management and the auditors.