Artículo 1.6. PS 1 Paragraph 1.6

Some entities might be required by local law or regulation to publish management commentary that complies with this Practice Statement and other entities might choose to do so. Link An entity might be required by local law or regulation or choose to provide particular information that is additional to the information required by this Practice Statement. If that additional information: (a) is provided outside management commentary but in the same larger report, paragraph 2.1 requires the entity to identify management commentary clearly and distinguish it from other information provided in the same larger report. (b) is included in management commentary, paragraph 5.17 requires any immaterial information included in management commentary to be provided in a way that avoids obscuring material information .