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About the Management Commentary Consultative Group

In November 2017 the International Accounting Standards Board (Board) added to its agenda a project to update IFRS Practice Statement 1 Management Commentary (Practice Statement). To support this project the Board created the Management Commentary Consultative Group.

The aim of the group is to provide the Board with access to practical experience and expertise in developing, implementing and using management commentary regimes, and to advise the Board as it develops proposals for updating the Practice Statement.