The IASB has published for public comment the Exposure Draft Management Commentary.
The proposed framework represents a major overhaul of IFRS Practice Statement 1 Management Commentary. It builds on innovations in narrative reporting and would enable companies to bring together in one place the information investors need to assess a company’s long-term prospects.
The deadline for comments on the ED Management Commentary is 23 November 2021.
For further information, please refer to the IASB website