Management Commentary Consultative Group

Background

In November 2017 the International Accounting Standards Board added to its agenda a project to update the IFRS Practice Statement Management Commentary. To support this project the Board created the Management Commentary Consultative Group.

Purpose of the Consultative Group

The Management Commentary Consultative Group provides the Board with access to practical experience and expertise in developing, implementing and using management commentary regimes and advises the Board as it develops proposals for updating the IFRS Practice Statement Management Commentary.

Membership and meetings

Currently, the transition group has 18 members and four observers. Inaugural members of the group were announced on 10 July 2018.

The first meeting of the group will take place on 28 September 2018 in London.

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