Global Standards for the world economy

Wednesday 26 February 2020

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Management Commentary

Discussion paper [Nov 2005]

 Discussion paper and comment letters


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.

Comment letters: The comment period closed on the 28 April 2006.

View the comment letters.

Access the due process documents


Due process document
Discussion paper: Management Commentary [English] [PDF 861 KB]