| The entire disclosure for management commentary. Management commentary is a narrative report that relates to financial statements that have been prepared in accordance with IFRSs. It provides users with historical explanations of the amounts presented in the financial statements, specifically the entity’s financial position, financial performance and cash flows. It also provides commentary on an entity’s prospects and other information not presented in the financial statements. Management commentary also serves as a basis for understanding management’s objectives and its strategies for achieving those objectives. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
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