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On 23 June 2009 the International Accounting Standards Board (IASB) published for public comment a proposed non-mandatory framework to help entities prepare and present a narrative report, often referred to as management commentary.
Management commentary is an opportunity for management to outline how an entity’s financial position, financial performance and cash flows relate to management’s objectives and its strategies for achieving those objectives
The Exposure Draft was open for comment until 1 March 2010.
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Exposure Draft: Management Commentary
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