In March and April 2022, the International Accounting Standards Board (IASB) discussed feedback on the Exposure Draft Management Commentary, published in May 2021. The Exposure Draft sets out the IASB's proposals for a comprehensive overhaul of IFRS Practice Statement 1 Management Commentary.
In December 2022, the International Sustainability Standards Board (ISSB) decided to seek feedback in the request for information on its Agenda Consultation regarding a potential joint project with the IASB on connectivity in reporting, building on the IASB’s Management Commentary project and the Integrated Reporting Framework.
The IASB met on 23 May 2023 for an education session on:
The IASB was not asked to make any decisions.
Decide Project Direction
International Accounting Standards Board May 2023