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Auditor Review of Interim Financial Statements - AASB

Date recorded:

At its meeting on September 16-18, 2015, the AASB unanimously approved revisions to Section 7060, Auditor Review of Interim Financial Statements. These limited amendments reflect a new streamlined disclosure requirement for venture issuers. The AASB unanimously agreed that exposure was not necessary because the proposed revisions are being made in response to changes in securities law and the required revisions are straightforward. There are no significant alternative choices available to the AASB. Further, the revisions are not expected to result in a change in practice. The revisions will be effective upon publication and will be reflected in a November 2015 Handbook update.

Review the Decision Summary on the AASB's Web Site.

Correction list for hyphenation

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