Discussion Paper and comment letters—Management Commentary


The IASB published a discussion paper to contribute to the debate on Management Commentary and to seek views on the topic from interested parties.

The discussion paper has been available to the public since 7 November 2005.

The Discussion Paper was open for comment until 28 April 2006.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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