Recording of EAA-EFRAG-IASB research workshop on the management commentary proposals

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24 Jun, 2021

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and European Financial Reporting Advisory Group (EFRAG) held a virtual research workshop on 18 June 2021 that provided an overview of the IASB’s exposure draft (ED) ‘Management Commentary’. A recording of this workshop is now available.

On 27 May 2021, the IASB issued the ED in an effort to update the 2010 IFRS Practice Statement 1 'Management Commentary'. The workshop was hosted by EAA President Thorsten Sellhorn, EFRAG Secretariat Vincent Papa, and Peter Kajueter and included discussions on the objectives-based approach, selecting and presenting information, and reporting on sustainability matters.

Recording of the pre­sen­ta­tion as well as the slide deck are now available on the IASB website.

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