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IAS Plus newsletter — IASB issues proposals regarding management commentary

Published on: 07 Sep 2009

On 23 June 2009, the International Accounting Standards Board (IASB) issued an exposure draft (ED) ED/2009/6 Management Commentary. The ED proposes a framework to assist management in preparing decision-useful management commentary to accompany financial statements prepared in accordance with International Financial Reporting Standards (IFRSs). When finalised, this framework would be included in a non-binding guidance document, rather than a mandatory Standard.

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