Revision of Management Commentary

Topic area:
Status: 11.12.2021 |
Current
Key words:
IFRS, Sustainable Finance / ESG
Initiative
Official name
IFRS Practice Statement Exposure Draft ED/2021/6 - Management Commentary
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
27.05.2021
Doc. code
ED/2021/6
Summary
Status
Status

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Current version
Consultation paper
27.05.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–

Source: IASB, ED/2021/6, 2021