IASB offers guidance on management commentary in IFRS

07/9/2009 | CFO.com

The International Accounting Standards Board has released proposed guidance on what companies that use International Financial Reporting Standards should include in the management commentary. Some members of the IASB say the guidance is not needed, but others say improving the commentary quality would be helpful. "Other than at blue-chip companies, there is a big need to improve the quality of management commentary," said board member Philippe Danjou.

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