05 Dec 2021
The International Accounting Standards Board (IASB) has published a project to establish requirements for the contents of companies Management commentary, which usually accompanies the financial statements when they are published.
SOCPA, represented by its Accounting Standards Committee, expressed its comments on the draft, where it mostly agreed with the content of the draft, in particular with regards to the objectives of the report, which should complement the information on the financial st...
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