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	<title><![CDATA[md&a Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to md&a]]></description>
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		<title><![CDATA[Barrick Gold Q2 2009 Earnings Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-326878.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. Operator Instructions. Our first question comes from Kerry Smith from Haywood Securities. Please proceed. Kerry Smith - Haywood Securities Thanks operator, I joined this time. I have just two questions and the first one, what's your strategy now going forward on future copper hedging, is...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 30 Jul 2009 14:58:10 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/copper.html"><![CDATA[Copper]]></category>
		<category domain="http://resources.bnet.com/topic/barrick+gold+corp..html"><![CDATA[Barrick Gold Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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	<item>
		<title><![CDATA[Reporting Critical Accounting Policies]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200712/ai_n21300571]]></link>
		<description><![CDATA[Accountants inevitably make many accounting estimates and policy decisions when preparing financial statements. They must select depreciable lives for long-lived assets, choose an inventory costing method, make assumptions about pensions, and make many more judgments. These accounting estimates are driven by an entity's accounting policy as it applies to the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Dec 2007 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[IDC Files Revised Interim Financial Statements and MD&A]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200711/ai_n21085156]]></link>
		<description><![CDATA[International Datacasting Corporation (TSX: IDC) ("IDC" or the "Company") announced that as of today it had filed the following materials: a amended and restated unaudited consolidated interim financial statements for the three month period ended April 30, 2007; b amended and restated management discussion and analysis for the three month...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 07 Nov 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statement.html"><![CDATA[financial statement]]></category>
		<category domain="http://resources.bnet.com/topic/international+data+corp..html"><![CDATA[International Data Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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	</item>
	<item>
		<title><![CDATA[IDC Files Revised Interim Financial Statements and MD&A.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200711/ai_n22575164]]></link>
		<description><![CDATA[OTTAWA, ONTARIO, Nov 7, 2007 Marketwire via COMTEX --  International Datacasting Corporation (TSX:IDC) ("IDC" or the  "Company") announced that as of today it had filed the  following materials: a amended and restated unaudited c  OTTAWA, ONTARIO, Nov 7, 2007 Marketwire via COMTEX --  International Datacasting...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 07 Nov 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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		<title><![CDATA[Cameco Q3 2007 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-232273.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Our first question is from Raymond Goldie - Salman Partners.  Raymond Goldie - Salman Partners  My question relates to Uranium 1 which talked about their operations in Kazakhstan, because of the shortage of sulfuric acid. I&#8217;m not even sure whether your party uses sulfuric...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 31 Oct 2007 14:20:04 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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		<category domain="http://resources.bnet.com/topic/seeking+alpha.html"><![CDATA[Seeking Alpha]]></category>
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	<item>
		<title><![CDATA[Northern Peru Copper Corp.: News Release]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200710/ai_n21058166]]></link>
		<description><![CDATA[Northern Peru Copper Corp. ("NOC" or the "Company") (TSX: NOC) announces that it is amending its Management Discussion and Analysis ("MD&A") for the year ended June 30, 2007 and its 2007 Annual Report. Specifically, the Company is amending a typographic error that appears in a footnote associated with a table...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 18 Oct 2007 23:59:59 -0700</pubDate>
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	<item>
		<title><![CDATA[Northern Peru Copper Corp.: News Release.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200710/ai_n22572892]]></link>
		<description><![CDATA[VANCOUVER, BRITISH COLUMBIA, Oct 18, 2007 Marketwire via COMTEX  -- Northern Peru Copper Corp. ("NOC" or the  "Company") (TSX:NOC) announces that it is amending its  Management Discussion and Analysis ("MD&A") for the year  ended June 30, 2007 and its 2007 Annual Report. Specifically, the  Company...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 18 Oct 2007 23:59:59 -0700</pubDate>
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		<title><![CDATA[Understanding Financial Reporting]]></title>
		<link><![CDATA[http://www.bnet.com/2410-13074_23-66517.html]]></link>
		<description><![CDATA[Financial reporting, done annually by private enterprises and quarterly by public companies, offers essential information about the financial health of an organization. Interested parties often use this information to support investing and financing decisions. Companies prepare their reports in an agreed format, including a balance sheet, income statement, cash flow...]]></description>
		<s:doctype><![CDATA[Articles]]></s:doctype>
		<pubDate>Fri, 28 Sep 2007 14:47:18 -0700</pubDate>
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		<title><![CDATA[Critical Accounting Estimates for Share-Based Payment Arrangements]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200706/ai_n21289614]]></link>
		<description><![CDATA[Disclosure Requirements Under SFAS 123R   The accounting for stock option compensation expenses has changed over the years. In 1972 the Accounting Principles Board APB issued APB Opinion 25, Accounting for Stock Issued to Employees, setting out relatively straightforward accounting rules for recognizing stock option compensation expense. APB Opinion...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Jun 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[compensation]]></category>
		<category domain="http://resources.bnet.com/topic/dividend.html"><![CDATA[dividend]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
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		<title><![CDATA[Research In Motion Ltd: Corporate Update.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5243/is_200705/ai_n19740172]]></link>
		<description><![CDATA[M2 PRESSWIRE-18 May 2007-Pinnacle Digest: Research In Motion Ltd:  Corporate UpdateC1994-2007 M2 COMMUNICATIONS LTD    RDATE:18052007    Research In Motion Ltd (TSX: RIM) experienced a loss in the markets  Thursday, as shareholders witnessed their company's share value  decrease 0.52 following the exchange of...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 18 May 2007 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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		<category domain="http://resources.bnet.com/topic/research+in+motion+ltd..html"><![CDATA[Research In Motion Ltd.]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">RIMM</category>
		<category domain="tickers">RIMM</category>
	</item>
	<item>
		<title><![CDATA[RIM Files Additional Financial Information Regarding Q2 and Q3 Fiscal 2007 Preliminary Operating Results]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200701/ai_n17124824]]></link>
		<description><![CDATA[As previously indicated in its press releases dated December 21, 2006 and January 5, 2007, Research In Motion Limited RIM (NASDAQ: RIMM)(TSX: RIM) is filing "Additional Financial Information" beyond that reported by RIM on September 28, 2006 (regarding preliminary operating results for the second quarter of fiscal 2007) and December...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 16 Jan 2007 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statement.html"><![CDATA[financial statement]]></category>
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		<category domain="http://resources.bnet.com/topic/research+in+motion+ltd..html"><![CDATA[Research In Motion Ltd.]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">RIMM</category>
		<category domain="tickers">RIMM</category>
	</item>
	<item>
		<title><![CDATA[Wi-LAN Files Final Short Form Prospectus and Re-files Q3 Financial Statements and MD&A]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200612/ai_n17071570]]></link>
		<description><![CDATA[Wi-LAN (TSX: WIN) announced today that on December 21, 2006, it filed a final short form prospectus in connection with its previously announced $30 million bought deal financing.  In connection with the financing, Wi-LAN also re-filed its financial statements and MD&A for the three and nine months ended July...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 22 Dec 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financing.html"><![CDATA[financing]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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	</item>
	<item>
		<title><![CDATA[QWIP Announces Mailing of Meeting Materials and Filing of Restated Q2 Interim Financial Statements and MD&A.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200610/ai_n22532022]]></link>
		<description><![CDATA[EDMONTON, ALBERTA, Oct 23, 2006 CCNMatthews via COMTEX -- QWIP  Systems Inc. ("QWIP") (TSX VENTURE:QWP) is pleased to announce  that the Notice of Meeting, Information Circular and other meeting  materials will be mailed to the shareholders of QWIP on October 25,  2006. The annual general and...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 23 Oct 2006 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/california+institute+of+technology.html"><![CDATA[California Institute of Technology]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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	</item>
	<item>
		<title><![CDATA[Aquila Re-Files 2005 Management Discussion & Analysis 'MD&A'.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200609/ai_n22529459]]></link>
		<description><![CDATA[TORONTO, ONTARIO, Sep 25, 2006 CCNMatthews via COMTEX -- AQUILA  RESOURCES INC. (TSX VENTURE:AQA)(FRANKFURT:A9F) ("Aquila" or  the "Company") announced that, at the request of the Ontario  Securities Commission, it has re-filed its  TORONTO, ONTARIO, Sep 25, 2006 CCNMatthews via COMTEX -- AQUILA  RESOURCES INC. (TSX...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 25 Sep 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/analysis.html"><![CDATA[analysis]]></category>
		<category domain="http://resources.bnet.com/topic/aquila+mining+systems.html"><![CDATA[Aquila Mining Systems]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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	</item>
	<item>
		<title><![CDATA[Sarbanes-Oxley Means Opportunities and Challenges for Companies and IROs]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200509/ai_n21378581]]></link>
		<description><![CDATA[In the eyes of Congress and the SEC, the new rules resulting from the SarbanesOxley Act SOA were designed to restore investor confidence. Several regulations were designed to increase transparency of corporate information by providing a more accurate picture of a company's value and to restore confidence in the accuracy...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Sep 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/investor.html"><![CDATA[investor]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
		<category domain="http://resources.bnet.com/topic/national+investor+relations+institute.html"><![CDATA[National Investor Relations Institute]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Argus Status Update Including Market Value Consolidated Financial Statements.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200504/ai_n23475462]]></link>
		<description><![CDATA[TORONTO, ONTARIO, Apr 2, 2005 CCNMatthews via COMTEX    Argus Corporation Limited ("Argus")  (TSX:AR.PR.A)(TSX:AR.PR.D)(TSX:AR.PR.B) today provided a status update  of developments since its last Status Update Report was filed on March  18, 2005.    Argus provides updates on its affairs on at least...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 04 Apr 2005 23:59:59 -0700</pubDate>
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	</item>
	<item>
		<title><![CDATA[Argus Status Update Including Market Value Consolidated Financial Statements]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_April_2/ai_n13501257]]></link>
		<description><![CDATA[TORONTO -- Argus Corporation Limited ("Argus")  (TSX:AR.PR.A)(TSX:AR.PR.D)(TSX:AR.PR.B) today provided a status  update of developments since its last Status Update Report was filed  on March 18, 2005.  Argus provides updates on its affairs on at least a bi-weekly  basis (each a "Report"), normally every second Friday....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 02 Apr 2005 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/director.html"><![CDATA[director]]></category>
		<category domain="http://resources.bnet.com/topic/dividend.html"><![CDATA[dividend]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
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		<title><![CDATA[Vision Global Solutions Inc.-Re: Restatement of Financial Statements and Refilling of Certain Continuous Disclosure Documents]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_March_24/ai_n13470364]]></link>
		<description><![CDATA[MONTREAL -- Vision (OTCBB:VIGS) the company wishes to advise that  it is presently in default of its filing requirements with the  Ontario Securities Commission (the "OSC"). The company intends to  re-file its financial statements and MD&A for the year ended March  31, 2004.  By way...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 24 Mar 2005 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/vision.html"><![CDATA[vision]]></category>
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		<title><![CDATA[Red Dawn, Blue Thunder, Purple Rain: Corporate Risk of Liability for Global Climate Change and the SEC Disclosure Dilemma]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa3970/is_200501/ai_n10298167]]></link>
		<description><![CDATA[I. INTRODUCTIONIn Independence Day, Roland Emmerich brought you the near destruction of the earth by aliens. Now, in THE DAY AFTER TOMORROW the enemy is an even more devastating force: nature itself. Tornadoes rip Los Angeles; a massive snow storm pounds New Delhi; hail the size of grapefruit batters Tokyo;...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Jan 2005 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/earth.html"><![CDATA[Earth]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/greenhouse.html"><![CDATA[greenhouse]]></category>
		<category domain="http://resources.bnet.com/topic/litigation.html"><![CDATA[litigation]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
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		<title><![CDATA[Readability of management's discussion and analysis for local governments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m1TOT/is_1_9/ai_n25121984]]></link>
		<description><![CDATA[ABSTRACT  The Governmental Accounting Standards Board issued Statement 34 in June 1999, requiring governmental entities to prepare a Management Discussion and Analysis (MD&A) as part of their Comprehensive Annual Financial Reports. Statement 34 also reiterated that citizens are considered users of governmental financial statements and the MD&As. This paper...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Jan 2005 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/analysis.html"><![CDATA[analysis]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/government.html"><![CDATA[government]]></category>
		<category domain="http://resources.bnet.com/topic/governmental+accounting+standards+board.html"><![CDATA[Governmental Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/md%2526a.html"><![CDATA[MD&A]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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