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.

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.