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Review Engagements - AASB

Date recorded:

At its meeting on September 16-18, 2015, the AASB reviewed comments received from Canadian stakeholders on its Re-exposure Draft. Respondents indicated support for the Re-exposure Draft; however, they made various suggestions for changes to proposed CSRE 2400. Key views expressed by respondents where changes were suggested were discussed by the AASB and include the following: (i) the need for more specific guidance about the nature and extent of procedures to be performed between the date of the financial statements and the date of the practitioner’s report; (ii) whether a requirement or application material addressing dual-dating of the practitioner’s report should be added; (iii) adding definitions of the terms “fair presentation framework” and “compliance framework”; and (v) adding a sample management representations letter. The AASB expects to approve a final standard at its November 2015 meeting.

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.