IASB unanimously agrees to finalise the revision of the Management Commentary Practice Statement

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

At its meeting today, the International Accounting Standards Board (IASB) unanimously decided to move forward with finalising the revision of IFRS Practice Statement 1 Management Commentary by making targeted refinements to its proposals set out in the Exposure Draft Management Commentary .

The decision to improve the existing Practice Statement responds to demand for better information about the factors that have affected or could affect a company’s ability to create value and generate cash flows, including in the long term.

IFRS Standards do not require companies to prepare a management commentary. However, many securities regulators require a similar report. The IASB is reassured by its additional outreach that the revised Practice Statement would provide a comprehensive resource for regulators and companies to support improvement and greater global alignment in these types of reports.

The project codifies innovations in reporting, including concepts from the IFRS Foundation’s Integrated Reporting Framework [1] , in a set of standard-like requirements for management commentary designed to support investor-focused best practice.