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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 April 2022

The IASB met on 28 April 2022 to complete its discussion of feedback on its proposals for a revised practice statement on management commentary, as set out in the Exposure Draft Management Commentary. The IASB was not asked to make any decisions.

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