Global Standards for the world economy

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Management Commentary

IASB Meeting Summaries and Observer Notes

 IASB September 2010



The Board instructed the staff to begin the process to publish the final document for management commentary. The exposure draft Management Commentary was published in June 2009. The final document will be an IFRS Practice Statement, and, as originally proposed, will not be a standard. Accordingly, an entity will not be required to comply with the final document to be able to assert compliance with IFRSs.

The final document, to be titled 'IFRS Practice Statement Management Commentary', is expected to be published in October 2010.


Date: 9/14/2010