Future-orientated Financial Information – AASB

Date recorded:

At its meeting on January 23, 2023, the AASB discussed issues related to the project to develop a new Canadian Standard on compilations of future-oriented financial information that will replace AuG-16. Key issues included: the definitions of “forecast,” “hypotheses,” and “projection”; the definition of “pro-forma financial information”; and the scope of the proposed new standard.

Review the Executive Summary on the AASB's Web site.

Related Interpretations

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.