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Summary of the December 2019 MCCG meeting

  • MCCG meeting Image

13 Jan 2020

The IASB has published a summary of the Management Commentary Consultative Group (MCCG) meeting held on 13 December 2019.

The meeting focused on topics for further input, an overview of the staff’s current proposals, and supporting the adoption of the Practice Statement.

The topics for further input were:

  • information on intangibles and ESG matters in management commentary;
  • the meaning of ‘management’s view’;
  • the entity’s purpose; and
  • guidance on narrative coherence.

For more information, see the summary on the IASB website.

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