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

216.8 KB

Links

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

Related content

EventEquipping the public sector for sustainability action

4 April 2023

NewsTraining Italian accountants to take up the sustainability challenge

20 March 2023

NewsFinnish auditors gearing up for a comprehensive ESG training

3 March 2023

Stories from practiceInsight from SME accountants: kicking off the sustainability journey

27 February 2023

UpdateSustainability

24 February 2023

PublicationMulti-stakeholder analysis of corporate failures

8 February 2023

UpdateSustainability

26 January 2023

NewsCollaboration – the key to high-quality sustainability education framework for accountants

23 January 2023

Consultation responseIPSASB’s exposure draft 83, reporting sustainability program information

17 January 2023

PublicationIndependent assurance on ESEF – the block tagging requirement

15 December 2022

NewsJoint statement on the Corporate Sustainability Due Diligence Directive

8 December 2022

UpdateSustainability

25 November 2022

PublicationFAQs: all you need to know about the Corporate Sustainability Reporting Directive

23 November 2022

NewsEFRAG SRB issues first set of draft EU Sustainability Reporting Standards

23 November 2022

PublicationComparing European corporate governance models

17 November 2022

NewsNew SRB chair to further European sustainability reporting agenda

16 November 2022

EventSMEs’ sustainable transition: how to support it?

15 November 2022

PublicationSustainability education

14 November 2022

UpdateSustainability

28 October 2022

NewsEC’s proposal to ban products made using forced labour

28 October 2022

Consultation response

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

Downloads

Links

Related content

EventEquipping the public sector for sustainability action

NewsTraining Italian accountants to take up the sustainability challenge

NewsFinnish auditors gearing up for a comprehensive ESG training

Stories from practiceInsight from SME accountants: kicking off the sustainability journey

UpdateSustainability

PublicationMulti-stakeholder analysis of corporate failures

UpdateSustainability

NewsCollaboration – the key to high-quality sustainability education framework for accountants

Consultation responseIPSASB’s exposure draft 83, reporting sustainability program information

PublicationIndependent assurance on ESEF – the block tagging requirement

NewsJoint statement on the Corporate Sustainability Due Diligence Directive

UpdateSustainability

PublicationFAQs: all you need to know about the Corporate Sustainability Reporting Directive

NewsEFRAG SRB issues first set of draft EU Sustainability Reporting Standards

PublicationComparing European corporate governance models

NewsNew SRB chair to further European sustainability reporting agenda

EventSMEs’ sustainable transition: how to support it?

PublicationSustainability education

UpdateSustainability

NewsEC’s proposal to ban products made using forced labour

Sign up for our newsletter