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Recording of the International Accounting Standards Board (Board) presentation delivered to the attendees of the European Accounting Association (EAA) Virtual Congress is now available. In the first presentation, Board Member Ann Tarca and Technical Staff Anne McGeachin and Ana Simpson provided updates on the Board’s progress in other projects. Watch the recording of the presentation on the IASB T...

Recording of the International Accounting Standards Board (Board) presentation delivered to the attendees of the European Accounting Association (EAA) Virtual Congress is now available. In the presentation, Technical Staff Rafal Markowski, Anne McGeachin and Ana Simpson gave an overview of the Third Agenda Consultation that is currently out for comment. Watch the recording of the presentation on t...

IFRS on Point For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS Global Office June 2021 International headlines Board publishes Exposure Draft that proposes a revised Practice Statement on management commentary The International Accounting Standards Board (Board) has published Exposure Draft Management Commentary proposing to significa...

IFRS in Focus IASB proposes a revised Practice Statement on Management Commentary This IFRS in Focus outlines the proposals for revised IFRS Practice Statement 1 Management Commentary (the proposed Practice Statement or ED) set out in Management Commentary, published by the International Accounting Standards Board (Board) in May 2021. • The ED proposes to revise the 2010 Practice Statemen...