Management Commentary - International Accounting Standards Board
Date recorded:
At its meeting on May 22-24, 2023, the IASB participated to an education session on the IFRS Foundation staff analysis of the similarities and differences between proposals in the Exposure Draft Management Commentary, published in May 2021, and the Integrated Reporting Framework, revised in January 2021. The session also included feedback on that analysis and on the approach to further alignment between these documents from the IFRS Advisory Council and the Integrated Reporting and Connectivity Council in April 2023. The IASB was not asked to make any decisions.
Review the Executive Summary on the AcSB's Web site.
