Log In to Register

Please note that this webinar Is from a third party vendor, CPA Crossings. We strongly recommend registering no later than one-hour before the webinar begins. Please contact CPA Crossings webinar hotline if you do Not receive your webinar invitation via email within five minutes after registering:  877-370-2220 ext. 1. Thank you.

Date(s):

05/14/2026

Registration Open:

12:00 AM - 12:00 PM

Time:

12:00 PM - 1:00 PM

Facility:

Online

Meeting Type:

Webinars

CPE Credit:

1.00

Field(s) Of Study:

Accounting (1.00)

Level of Knowledge:

Basic

Price:

Member: $55.00
Nonmember: $75.00

Individual Discounts:

Not Available

Overview

After attending this presentation, you will be able to...

  • Analyze the IFRS Management Commentary and SEC MD&:A in providing narrative context that complements financial statements.
  • Utilize management commentary and MD&:A communicate strategy, performance drivers, risks, and future prospects to investors and stakeholders.
  • Analyze the key enhancements in the 2025 IFRS Practice Statement 1 and modernization updates to MD&:A, including ESG integration, connectivity, and comparability.
  • Apply principles of entity-specific, balanced, and decision-useful narrative reporting to improve transparency and investor insight.

Highlights

The major topics that will be covered in this course include:

  • Purpose of Management Commentary (IFRS): Understanding the foundational objectives
  • Purpose of MD&:A (AAP): SEC-mandated narrative disclosure requirements
  • Historical Context: Past and present frameworks and the limitations
  • Recent Revisions: Key enhancements and ESG integration
  • Practical Examples: Real-world applications and improvements
  • Convergence &: Guidance: Frameworks, comparisons, and implementation

Prerequisites

None