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Compilation Engagements - AASB

Date recorded:

At its meeting on September 16-18, 2015, the AASB discussed preliminary issues related to its project to revise Section 9200. These include whether: (i) consultations with lenders performed to date have provided sufficient information for the AASB and its Compilation Engagements Task Force; (ii) guidance should be included for situations when the engagement is not within the scope of the revised standard; and (iii) the revised standard should be premised on the principle that compiled financial statements are for use by management only. The AASB will continue to discuss these and other issues at future meetings.

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.