IASB to issue revised IFRS Practice Statement 1 Management Commentary

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。

The International Accounting Standards Board (IASB) expects to issue the revised IFRS Practice Statement 1 Management Commentary on 23 June 2025.

IFRS Digital subscribers will be able to download the document from:

the 'Amendments and New Standards' tab on the IFRS Accounting Standards Navigator ;

a new 'Management Commentary' page on the 'IFRS Accounting' main menu navigation; and

the Management Commentary project page .

PDF copies will also be available to order from the Web Shop .

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