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.
