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IASB calls for applicants to join management commentary consultative group

The International Accounting Standards Board (IASB) has called for application to the management commentary consultative group which will make proposals to the IASB on updating their IFRS Practice Statement.

The Practice Statement is a framework for presenting management commentary which accompanies financial statements, providing further information for investors and the IASB has long announced that it would look to update with the aim to include recent developments in non-financial data.

The board expects the group to have between 10 and 15 voluntary members and observers. The board is seeking candidates with a deep understanding of investor, lender and creditor needs from management commentary and current practices, as well as expertise in developing and implementing management commentary regimes. Securities regulators are also invited to participate as observers.

The board expects to hold at least four consultative group meetings during the course of the project.

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