IASB's Exposure Draft: Management Commentary and EFRAG's Draft Comment Letter

Consultation response

15 November 2021

IASB’s Exposure Draft: Management Commentary and EFRAG’s Draft Comment Letter

We have responded to the International Accounting Standards Board (IASB)’s Exposure Draft (ED): Management Commentary and the European Financial Reporting Advisory Group (EFRAG)’s Draft Comment Letter (DCL).

Downloads

Exposure Draft: Management Commentary Accountancy Europe comment letter

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Management Commentary

28/07/2021 - EFRAG is consulting on its draft comment letter in response to the IFRS practice statement exposure draft ED/2021/6 management commentary

Interconnected standard setting for corporate reporting

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Consultation response

IASB’s Exposure Draft: Management Commentary and EFRAG’s Draft Comment Letter

Downloads

Links

Related content

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EventESEF in practice 3: sustainability

Consultation responseEC’s corporate sustainability due diligence proposal

UpdateSustainability

PublicationSustainability assurance under the CSRD

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UpdateSustainability

EventCSRD: state of play before the final EU negotiations

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NewsEU Corporate Sustainability Due Diligence Directive: a global milestone that will need further clarity

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Consultation responseIASB’s Exposure Draft on Disclosure Requirements: A Pilot Approach and EFRAG’s draft comment letter thereon

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In the mediaSustainability reporting: why should SMEs care?

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