摘要：Management commentary (in Poland called the report on the activities of an entity) is part of a company’s annual report which accompanies the financial state-ments and is drawn up by the entities of major importance in the economic environment.It has a narrative form and is directed primarily at investors.The main task of management commentary is to provide users with information which allows them to obtain a better knowledge of the enterprise’s financial situation, to assess risk properly and to evaluate prospects of the company’s development.The purpose of this article is to present the process of developing IASB guidelines on management commentary (published in December 2010) and its contents against the background of the solutions existing in the European Union and in Poland.
其他摘要：Komentarz zarządu (w Polsce nazywany sprawozdaniem zarządu z działalności) to element rocznego raportu, towarzyszący sprawozdaniom finansowym i sporządzany przez podmioty o dużym znaczeniu w środowisku gospodarczym. Ma on formę opisową (narracyjną) i jest
关键词：Rady Międzynarodowych Standardów Rachunkowości;Practice Statement Management Commentary
