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Revisions to ISA 315 - AASB

Date recorded:

At its meeting on July 10, 2018, the AASB unanimously approved the Canadian exposure draft of revised CAS 315  and conforming amendments. The exposure draft is based on the IAASB’s exposure draft of proposed revisions to ISA 315, with no proposed Canadian amendments. The exposure draft is expected to be issued in early September 2018, with a comment deadline of November 2, 2018. The Board also discussed the communication and outreach plan related to the exposure draft. English and French webinars will be conducted to build awareness of the exposure draft. The requirements will be field tested to better understand the practical implications of the proposed revisions. Staff will also be holding several video conferences in September to hear stakeholders’ views on the exposure draft.

Review the executive summary on the AASB's Web site.

Correction list for hyphenation

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