Global Standards for the world economy

Wednesday 26 February 2020

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Management Commentary

Exposure draft [Jun 2009]

 Exposure draft and comment letters


On 23 June 2009the 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

Comment Letters: Comments were due by 1 March 2010, the comment period has now closed.

View the comment letters.

The Board considered a summary of the comments received at the May 2010 meeting. The Board did not make any technical decisions at this meeting.

Access the due process documents


Due process document
Exposure draft: Management Commentary [English][PDF, 226 KB]