IASB July 2008
24 July 2008
The Board discussed the conclusions reached by the project team that developed the discussion paper Management Commentary, published in 2005.
IASB December 2007
12 December 2007
The Board voted to move the management commentary project from its research agenda to its active agenda. The need for this narrative report stems from the increased complexity of both the global business environment and the transactions that underpin the financial statements.
IASB January 2007
25 January 2007
At this meeting, the Board discussed a summary of the comment letters received in response to the Discussion Paper Management Commentary prepared for the IASB by staff of the United Kingdom, New Zealand and German standard-setters, and the Canadian Institute of Chartered Accountants. The discussion paper was published by the IASB in October 2005.