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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.doi:10.5539/ijbm.v7n6p90 fatcat:5uimczkgnfhcfmowk4rsr6pv2i