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International Accounting Standards BoardGlobalData
•Business
Business & Economics
90% Informative
The International Accounting Standards Board ( IASB ) has issued a revised Practice Statement on management commentary.
This revision addresses investor concerns about current practices and sets a global benchmark for regulators to update or develop national requirements and guidance.
IASB collaborated closely with the International Sustainability Standards Board to align their respective requirements, facilitating connected information across financial reports.
VR Score
93
Informative language
94
Neutral language
69
Article tone
formal
Language
English
Language complexity
94
Offensive language
not offensive
Hate speech
not hateful
Attention-grabbing headline
not detected
Known propaganda techniques
not detected
Time-value
long-living
External references
3
Source diversity
1
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