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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.