IASB publishes exposure draft for companies preparing management commentaries

Released 27 May 2021

The International Accounting Standards Board (IASB) has published a proposed comprehensive framework for companies preparing management commentaries aligned with investors’ information needs.

The proposed framework is an overhaul of IFRS Practice Statement 1 Management Commentary and aims to enable companies to organise into one place the information investors need to assess a company’s long-term prospects.

The deadline for comments on the exposure draft is 23 November 2021.

Further information can be found at https://www.ifrs.org/news-and-events/news/2021/05/iasb-consults-on-a-new-framework-for-management-commentary/.

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