13 January 2020

Management Commentary Consultative Group December 2019 meeting summary available

The Management Commentary Consultative Group held its fourth meeting on 13 December 2019 at the London office of the IFRS Foundation.

Members discussed the following topics:

  • How to support adoption and application of the revised Practice Statement;
  • Areas where further input from the Consultative Group was required, including:
    • information on intangibles and environmental, social and governance (ESG) matters in management commentary;
    • the meaning of ‘management’s view’;
    • the entity’s purpose; and
    • guidance on narrative coherence.
  • The overview of the staff’s current proposals.

Read the summary here; recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.

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