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CGA加拿大注册会计师Management Discussion and Analysis-Overview

来源：高顿网校 2014-06-26

　　高顿网校小编为您介绍Management Discussion and Analysis-Overview：

　　The management discussion and analysis provides an overview of the operating results, financial condition, expenditures and future strategies of the Certified General Accountants Association of Canada (CGA-Canada) and should be read with the financial statements.

　　Overview

　　Founded in 1908, CGA-Canada serves 75,000 Certified General Accountants (CGAs) and students in Canada and nearly 100 countries. Respected accounting and financial management professionals, CGAs work in industry, finance, government and public practice.

　　CGA-Canada establishes the designation’s certification requirements and professional standards, offers professional development, conducts research and advocacy and represents CGAs nationally and internationally.

　　As of June 30, 2013, CGA-Canada was in unification discussions with the Chartered Professional Accountants of Canada (CPA Canada). As of June 30, 2013, the provincial and territorial affiliate associations, with the exception of CGA Ontario and CGA Manitoba, were either engaged in unification discussions with their respective provincial counterparts or had already unified.

　　高顿网校小编真心希望以上信息对您能有所帮助！

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