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Management Commentary (Revision)


​On 14 November 2017, the Board added a project to its agenda to revise and update the IFRS Practice Statement Management Commentary issued in 2010.

In March 2018, the IASB announced the creation of a consultative group on the Management Commentary project. The aim of the group is to provide the IASB with access to practical experience and expertise in developing, implementing and using management commentary regimes, and to advise the IASB as it develops proposals for updating the Practice Statement.

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