FAQ webcast series on Exposure Draft Management Commentary
A series of bitesize webcasts on the Exposure Draft Management Commentary has been
produced to address frequently asked questions about the International Accounting
Standards Board’s (Board) proposals for a new framework for preparing management
commentary.
Consisting of five webcasts, this series explains:
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why the Board is developing the new framework now;
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why the proposed new framework focuses on value creation;
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how the proposed objectives-based approach is designed to help management tell their companies’ unique stories;
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the concept of 'key matters' and its relation to materiality; and
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the terminology proposed to express concepts in plain language.
Management Commentary—Why and why now?
View the recording of the webinar here
Management Commentary—Value creation
View the recording of the webinar here
Management Commentary—Disclosure objectives
View the recording of the webinar here
Management Commentary—Key matters and materiality
View the recording of the webinar here
Management Commentary—Terminology
View the recording of the webinar here