{"id":9931,"date":"2025-09-24T08:58:13","date_gmt":"2025-09-24T06:58:13","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9931"},"modified":"2025-09-25T10:38:01","modified_gmt":"2025-09-25T08:38:01","slug":"iasb-issues-revised-practice-statement-on-management-commentary","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-issues-revised-practice-statement-on-management-commentary\/","title":{"rendered":"IASB issues revised Practice Statement on management commentary"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 23 June, the International Accounting Standards Board (IASB) issued a revised Practice \u200eStatement on management commentary to support improvements to management commentary \u200eand similar reports, including a greater global alignment in the requirements. The revised IFRS \u200ePractice Statement 1 \u2018Management Commentary\u2019 is effective for annual reporting periods beginning \u200eon or after 23 June 2025, with earlier application permitted. It supersedes IFRS Practice Statement 1 \u200e\u200e\u2018Management Commentary\u2019 issued in December 2010.\u200e<\/p>\n","protected":false},"author":117,"featured_media":9932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[76,38,26,8],"class_list":["post-9931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-statements","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9931"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9931\/revisions"}],"predecessor-version":[{"id":9935,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9931\/revisions\/9935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9932"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}