A series of bitesize webcasts on the Exposure Draft Management Commentary has been produced to address frequently asked questions about the International Accounting Standards Board’s (IASB) proposals for a new framework for preparing management commentary.
Consisting of five webcasts, this series explains:
why the IASB is developing the new framework now;
why the proposed new framework focuses on value creation;
how the proposed objectives-based approach is designed to help management tell their companies’ unique stories;
the concept of ‘key matters’ and its relation to materiality; and
the terminology proposed to express concepts in plain language.
Management Commentary—Why and why now?
Management Commentary—Value creation
Management Commentary—Disclosure objectives
Management Commentary—Key matters and materiality
Management Commentary—Terminology
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