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Financial Statement Disclosures - AASB

Date recorded:

At its meeting on October 14, 2015, the AASB discussed the effective date of the revisions to various CASs addressing disclosures in the audit of financial statements that were approved at its September 2015 meeting. The AASB tentatively agreed that the effective date should be consistent with the effective date of the new auditor reporting standards and revised CAS 720, The Auditor’s Responsibilities Relating to Other Information, which will be set once those standards are approved. The AASB has proposed that the effective date for those standards would be for audits of financial statements for periods ending on or after December 15, 2017.

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.