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Current stage

In May 2021, the International Accounting Standards Board (IASB) published the Exposure Draft Management Commentary. The Exposure Draft sets out the IASB's proposals for a comprehensive new framework for preparing management commentary. The proposed framework would replace IFRS Practice Statement 1 Management Commentary.

The comment period ended on 23 November 2021.

IASB® Update July 2022

The IASB met on 20 July 2022 to receive an update on the project. It was not asked to make any decisions.

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Decide Project Direction