Revised edition of the IASB Practice Statement on management commentary
22 August 2025
In June 2025, the IASB published a revised edition of its Practice Statement on management commentary. This supports improvements to and greater global alignment in management commentary and narrative reports accompanying the financial statements.
In developing its revised Practice Statement, the IASB has worked closely with the International Sustainability Standards Board (ISSB) to help align the two boards’ respective requirements.
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Tippawan Pumbansao Audit Partner - Bangkok
