IFRS Practice Statement

December 2010

IFRS Practice Statement

Management Commentary
A framework for presentation

International Accounting Standards Board (IASB)
The IASB is the independent standard-setting body of the IFRS Foundation
30 Cannon Street | London EC4M 6XH | United Kingdom
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Email: [e-mail] | Web: www.ifrs.org
Publications Department
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IFRS Practice Statement

Management Commentary
A framework for presentation

This IFRS Practice Statement Management Commentary is issued by the
International Accounting Standards Board (IASB).
30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: [phone] Fax: [phone]
Email: [e-mail] Web: www.ifrs.org
ISBN: 978-1-907026-56-0
Copyright © 2010 IFRS Foundation®
The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.
IASB publications are copyright of the IFRS Foundation. The approved text of
Management Commentary is that issued by the IASB in the English language. Copies may be obtained from the IFRS Foundation Publication Department. Please address publication and copyright matters to:
IFRS Foundation Publications Department,
1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: [phone] Fax: [phone]
Email: [e-mail] Web: www.ifrs.org

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