Preparing the Management Discussion and Analysis (MD&A) section of the Essay

Preparing the Management Discussion and Analysis (MD&A) segmentation of the annual reports - Essay manikinThe management discussion and analysis is considered to be the very important section of the annual report for those mickle who are generally concerned with analyzing the fundamentals of the alliance. The management discussion and analysis includes the management and management style. This section is in like manner very useful for the potential investors of the company. It generally includes the rules and regulations which are adopted by the Security turn commission. The management is responsible for preparation of the management discussion and analysis. The management has to interpret each criterion that accurately derive the historical figures from the books of record and entity and determine and evaluate the relevancy of information that is to be included in the annual report under the heading of management discussion and analysis and also estimates and make assumptions that efficiency affect the reported information which is provided.Apple Inc is the company that designs and manufactures various personal computers, mobile communication, and digital euphony players. It also deals with the sale of variety of accessories, third party digital content, variety of related software, and its applications. The company sells iphone, ipad and Mac. The company sells its product to its small and medium size businesses, government customers, education etc.. The company was founded by Steve Jobs in the division 1976. It has its headquarter in Cupertino California (Grady 72).Microsoft is engaged in licensing, developing, and also supporting different varieties of software products. It is also engaged in designing and also selling the devices which integrate with the cloud based services. It attracts global audience through online advertising. It was founded by Bill Gates in the year 1975. It has its headquarter in Redmond Washington (Mosher 53). The lucre sa les of apple have risen by 7% or 11.9 million dollar in the financial year 2014 as compared