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) has unanimously decided to move forward with finalising the revision of the IFRS Practice Statement 1 Management Commentary by making targeted refinements to its proposals in the Exposure Draft Management Commentary .
The IASB’s project codifies innovations in reporting, including concepts from the Integrated Reporting Framework, in a set of standard-like requirements for management commentary designed to support investor-focused best-practice.
Finalising the project provides a stepping stone towards greater integration in reporting in the future. In refining its proposals, the IASB will collaborate with the International Sustainability Standards Board (ISSB) and consult with the Integrated Reporting and Connectivity Council.
Find out more in this news article .
The IASB consulted on its proposals for the revised IFRS Practice Statement 1 Management Commentary in 2021 and received broad support from stakeholders. Since then, the IASB and ISSB have assumed responsibility for the Integrated Reporting Framework and a joint staff team conducted an analysis of similarities and differences between the Exposure Draft Management Commentary and the Integrated Reporting Framework. The analysis highlighted broad conceptual alignment and the complementary nature of these resources, with a few exceptions, such as requirements on governance reporting or the use of the terminology.