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

  • IASB (International Accounting Standards Board) (blue) Image

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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