About the Management Commentary Consultative Group
The International Accounting Standards Board (IASB) created the group to advise on the development of the revised IFRS Practice Statement 1 Management Commentary.
The group provided the IASB with access to practical experience and expertise in developing, implementing and using management commentary regimes.
The issuance of the revised Practice Statement in June 2025 brought the work of the group to a conclusion.
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