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Agenda for the first meeting of the Management Commentary Consultative Group

  • Meeting (mid blue) Image

17 Sep 2018

In November 2017 the IASB added to its agenda a project to update the IFRS Practice Statement 'Management Commentary'. To support this project, the Board created the Management Commentary Consultative Group. The agenda for the first meeting of the group on 28 September 2018 is now available.

The agenda for the meeting is as follows:

Friday, 28 September 2018 (09:30-17:00)

  • Introductory remarks
  • Objective of management commentary
  • Applying materiality in management commentary
  • Principles for preparing management commentary
    • Coherence
    • Neutrality
    • Other matters

Agenda papers for this meeting are available on the IASB's website.

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