This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Future-orientated Financial Information – AASB

Date recorded:

At its meetings on October 15 and 18, 2021, the AASB discussed issues related to the development of a new Canadian Standard on Related Services (CSRS) on compiling FOFI. Key issues discussed included: (i) the scope of the new CSRS; (ii) the description of a FOFI compilation engagement; (iii) the practitioner’s knowledge of the entity and its environment; and (iv) the implications of the absence of a FOFI accounting framework.

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.