The Management Discussion and Analysis gives a detailed overview of pension cost calculations for governmental units.

Question

Quizplus · Accepted Answer

The Management Discussion and Analysis (MD&A) section of a governmental unit's financial report provides an overview of the financial health, performance, and changes during the reporting period, but it does not typically give a detailed overview of pension cost calculations. Detailed pension cost calculations are usually found in the notes to the financial statements or in the required supplementary information section.

The Management Discussion and Analysis Gives a Detailed Overview of Pension