EFRAG's Feedback Statement on Management Commentary
EFRAG published its Final Comment Letter on the IASB Exposure Draft 2021/06 Management Commentary (ED) on 3 December 2021. The final comment letter is available here.
The Feedback Statement summarises constituents' feedback on EFRAG's Draft Comment Letter relating to the proposals in the ED and explains how this feedback was considered by EFRAG in reaching a final position on the proposals.
The Feedback Statement is available here.