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Responsibilities Relating to Other Information - AASB

Date recorded:

At its meeting on June 8-9, 2015, the AASB discussed issues related to the adoption of ISA 720 (Revised) in Canada, including (i) determining what constitutes the annual report for a listed entity and whether and how that should be reflected in Canadian amendments; and (ii) the implications for the auditor’s consent to the use of the auditor’s report when the auditor’s report makes reference to an annual report that is not required to be included in securities regulatory filings.

Review the executive 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.