Exposure Draft and Comment Letters
On 23 June 2009 t
he International Accounting Standards Board (IASB) published for public comment a proposed non-mandatory framework to help entities prepare and present a narrative report, often referred to as management commentary.
Management commentary is an opportunity for management to outline how an entity’s financial position, financial performance and cash flows relate to management’s objectives and its strategies for achieving those objectives.
Comment Letter deadline
The exposure draft is open for comment until 1 March 2010.
How to submit a Comment Letter
- Go to the Comment Letters page
- Click Submit Comment Letter button.
- Log on using your subscription to eIFRS. If you do not have a subscription, and have not previously registered, you will be required to register. Registration is free and only takes 5 minutes.
- Click Continue button.
- Locate your Comment Letter on your computer using the Browse button and click Upload button when done.
- Click Continue button.