Artículo 6.6. PS 1 Paragraph 6.6

Some information in management commentary might be understood best in the context of information in another part of the management commentary, or in the context of information in the entity’s financial statements or another general purpose financial report. For management commentary to be coherent, such information shall be presented in a way that explains that context and the relationships between the related pieces of information. Illustration An entity’s management commentary might include information about management’s strategy to expand a section of the entity’s customer base and, in a separate discussion of the entity’s relationships, a description of that section of the customer base. The information about the strategy includes a reference to that description. Note Coherence does not require information provided outside management commentary to be duplicated in management commentary. Paragraphs 5.18⁠–⁠5.20 specify requirements for including material information in management commentary by cross-reference.