IFRS Practice Statement 1

Provides a broad, non-binding framework for presenting management commentary on financial statements that have been prepared in accordance with IFRS Standards.

If your entity prepares general purpose financial reports in accordance with NZ IFRS, you may elect to apply the principles contained in MCPS 1 to management commentary that relates to those financial reports.

• IFRS Practice Statement 1 - Management Commentary Incorporates amendments to March 2018

  Date of issue: Dec 2010

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