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Management Commentary

IASB Meeting Summaries and Observer Notes

 IASB April 2009



The Board discussed a staff draft of a proposed ED on management commentary and provided comments for staff to consider in drafting. Publication of the ED is planned for June 2009, with comments due by February 2010.

The proposals in the ED will not result in an IFRS. They are intended to provide a non-binding framework for preparing and presenting management commentary as well as some guidance on how to apply that framework.

Date: 4/22/2009