IASB completes technical work on Management Commentary
IASB completes technical work on Management Commentary
The International Accounting Standards Board (IASB) has completed its technical decision-making on the revised IFRS Practice Statement 1 Management Commentary. The IASB will now move into the drafting phase, with the updated Practice Statement expected to be published in the first half of 2025.
The announcement by the IASB may be found here.
The announcement by the IASB may be found here.