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MD&A

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Which one is the least possible item in MD&A?

A) market sales trend
B) discussion for the accounting policy change
C) detail information for the executive comparison
D) the effect of oil price on the firm's performance.

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This solution explains which is the least possible item in the MD&A.

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B) discussion for the accounting policy change

This wouldn't be in the MD&A. GAAP requires any accounting policy changes to be explained in detail ...

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