The IASB’s Management Commentary and Modern Paradigms of Management

Przemyslaw Kabalski

Abstract


The aim of the article is to present a critical analysis of Management Commentary (issued by IASB in 2010) in
the light of contemporary paradigms of management science. In the author’s opinion, these paradigms reflect the
economic reality in and outside of business entity and thus should be taken into account while preparing reports
such as Management Commentary. Otherwise users of financial reporting will not be provided with relevant and
reliable information.


Full Text: PDF DOI: 10.5539/ijbm.v7n6p90

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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