Management Commentary – International Accounting Standards Board
Date recorded:
At its meeting on September 25, 2019, the IASB met to discuss guidance to be included in the revised IFRS Practice Statement 1, Management Commentary, (Practice Statement) on qualities that make up faithful representation. At a future meeting, the Board will discuss guidance on the enhancing qualitative characteristics of useful financial information and the content elements of management commentary, starting with the business model.
Review the IASB Update and podcast on the Board's Web site.
