IASB to issue revised IFRS Practice Statement 1 Management Commentary

The International Accounting Standards Board (IASB) expects to issue the revised IFRS Practice Statement 1 Management Commentary on 23 June 2025.

Accessing the Practice Statement

IFRS Digital subscribers will be able to download the document from:

• the 'Amendments and New Standards' tab on the IFRS Accounting Standards Navigator;
• a new 'Management Commentary' page on the 'IFRS Accounting' main menu navigation; and
• the Management Commentary project page.

PDF copies will also be available to order from the Web Shop.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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