Live webcasts on Management Commentary
03 Dec 2010
On Thursday 16 December staff of the IASB will present two webcasts about the IFRS Practice Statement Management Commentary which is expected to come out this month.
Management commentary is a narrative report that provides a context for the related financial statements. The Practice Statement will provide a broad, non-binding framework for the presentation of management commentary that relates to financial statements that have been prepared in accordance with International Financial Reporting Standards (IFRSs).