Management Commentary – International Accounting Standards Board

Date recorded:

At its meeting on March 19, 2020, the IASB met and (i) discussed and made tentative conclusions regarding the objective of management commentary to be included in the revised IFRS Practice Statement; and (ii) discussed disclosure objectives for some types of content in management commentary. The Board also considered plans for the order of topics in future meetings and for developing guidance on those topics. The Board’s next discussion is expected to cover business model, resources and relationships, strategy and opportunities.

Review the IASB Update and podcast on the Board's Web site.

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