This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Standards for Review Engagements - AASB

Date recorded:

At its meeting on November 30 - December 1, 2015, the AASB unanimously approved Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements. The AASB concluded that changes made in finalizing the CSRE were not significantly different from the proposals in the Re-exposure Draft and, therefore, no re-exposure is necessary. The revisions will be effective for reviews of financial statements for periods ending on or after December 14, 2017 and will be reflected in an April 2016 Handbook update. Early adoption of CSRE 2400 will not be permitted.

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.