Listed Entities/PIEs - AASB
Date recorded:
At its meeting on March 13-14, 2023, the AASB discussed issues related to the IAASB’s narrow-scope amendments project to revise the definitions of “listed entity” and “public interest entity,” including proposed revisions to ISA 700 (Revised) and ISA 260 (Revised). Key issues discussed included: the proposed changes to ISA 700 (Revised) and ISA 260 (Revised); and how the IAASB addressed the feedback provided by the AASB in its response letter to the Exposure Draft.
Review the Executive Summary on the AASB's Web site.