The proposals consist of an overarching objective of management commentary supported by more granular disclosure objectives for six content areas, and guidance for selecting and presenting information, including metrics, is also proposed.
The comment period ends on 23 November 2021.
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EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
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