Webinar: Management Commentary research workshop
A recording of the virtual research workshop held by the International Accounting
Standards Board (Board), in conjunction with the European Accounting Association (EAA)
and the European Financial Reporting Advisory Group (EFRAG), on 18 June is now
available.
The workshop provided an overview of the Board’s Exposure Draft Management
Commentary that sets out a proposed comprehensive new framework for preparing
management commentary that meets investors’ information needs.
The session was moderated by EAA President Thorsten Sellhorn and included a presentation
by the Board’s technical staff; initial reactions by Vincent Papa from the EFRAG
Secretariat; academic reflections by Peter Kajueter; and a Q&A session addressed by
the presenters.
Watch the recording of the workshop here or on the IASB
Youtube channel. The slide deck is also available.