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Exposure Draft: Management Commentary - IFRS

IFRS Practice Statement Exposure draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure DraftManagement CommentaryComments to be received by 23 November 2021 Exposure draft ED/2021/6 Management Commentary is published by the International AccountingStandards Board (Board) for comment only. Comments need to be received by 23 November 2021 andshould be submitted by email to or online at comments will be on the public record and posted on our website at unless therespondent requests confidentiality. Such requests will not normally be granted unless supported bya good reason, for example, commercial confidence. Please see our website for details on this policyand on how we use your personal : To the extent permitted by applicable law, the Board and the IFRS Foundation(Foundation) expressly disclaim all liability howsoever arising from this publication or anytranslation thereof whether in contract, tort or otherwise to any person in respect of any claims orlosses of any nature including direct, indi

Exposure Draft ED/2021/6 Management Commentary is published by the International Accounting Standards Board (Board) for comment only. Comments need to be received by 23 November 2021 and

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