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IFAC Comment Letter on IFRS Practice Statement 1, Management Commentary

IFAC Comment Letter on IFRS Practice Statement 1, Management Commentary

A fundamental tenant of IFAC’s vision about the information companies provide to investors and stakeholders is that reporting and disclosure should capture all relevant information about organizations. To be accountable, companies need to provide a clear and comprehensive picture of their organization’s ability to create sustainable value over time. As stated in the Point of…
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