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A recording of the virtual research workshop held by the International Accounting Standards Board (Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG), on 18 June is now available.

The workshop provided an overview of the Board’s Exposure Draft Management Commentary that sets out a proposed comprehensive new framework for preparing management commentary that meets investors’ information needs.

The session was moderated by EAA President Thorsten Sellhorn and included a presentation by the Board’s technical staff; initial reactions by Vincent Papa from the EFRAG Secretariat; academic reflections by Peter Kajueter; and a Q&A session addressed by the presenters.

Watch the recording of the workshop below or on our Youtube channel. The slide deck is also available.

Followable tags

IFRS Accounting Standards development
IFRS Practice Statement 1 Management Commentary