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Management Commentary – International Accounting Standards Board

Date recorded:

At its meeting on February 16-17, 2021, the IASB met to discuss sweep issues identified in preparing for balloting the Exposure Draft of a revised IFRS Practice Statement 1, Management Commentary, including (i) the definition of material information; and (ii) clarifications and refinements. The Board aims to publish the Exposure Draft in April 2021.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.