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Management commentary is included withing the ‘Tips for 2012’ Exam
I studied for December 2012 exam and didnt come across this once? (Maybe thats why I failed ha ha)
Could someone enlighting me on what ‘management commentary’ consists of?
Hoping Ive revised it under a different ‘phrase’
The IASB has not made it compulsory to fit in
with their principles based approach and for practical reasons.
But I guess you can argue from a rules based approach with ideas
like:
Consistency and comparability across companies and jurisdictions
Compliance/Non compliance is measurable
Stakeholders need for such info
Easier to audit etc.
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