What information is provided in the Management's Discussion and Analysis section of the financial statements? A. The Management's Discussion and Analysis (MD&A) section of the financial statements provides the information necessary to understand the entity's financial condition, changes in financial condition, and results of operations. The SEC specifies the three topics that must be discussed: liquidity, capital resources, and results of operations. The MD&A section focuses on material events and certainties known to management that could affect the faithful representation of the financial information. OB. The Management's Discussion and Analysis (MD&A) section of the financial statements provides the information necessary to verify the entity's financial condition. In addition, the SEC requires the disclosure of contractual obligations. The MD&A section focuses on material transactions. OC. The Management's Discussion and Analysis (MD&A) section of the financial statements provides the information necessary to understand the entity's financial condition, changes in financial condition, and results of operations. The SEC specifies the topics that must be discussed: liquidity, capital resources, results of operations, off- balance sheet arrangements, critical accounting policies, and disclosure of contractual obligations. The MD&A section focuses on material events and uncertainties known to management that could affect the faithful representation of the financial information reported elsewhere in the annual report. OD. The Management's Discussion and Analysis (MD&A) section of the financial statements provides the information necessary to understand the entity's financial condition. The FASB specifies the three topics that must be discussed: liquidity, capital resources, and disclosure of contractual obligations. The MD&A section focuses on material events and uncertainties known to management that could affect the faithful representation of the financial information.