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Responsibilities Relating to Other Information - AASB

Date recorded:

At its meeting on July 7, 2015, the AASB discussed issues related to the adoption of ISA 720 (Revised). Possible Canadian amendments discussed related to: (i) the definition of what constitutes the annual report in a Canadian context; and (ii) the reporting requirements dealing with other information received after the date the financial statements are issued. The AASB did not conclude on the Canadian amendments and did not approve an ED. The AASB will continue to discuss these issues with a goal of approving an Exposure Draft during the late summer or early fall of 2015.

Review the Decision Summary on the AASB’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.