Listed Entities and PIEs – AASB
Date recorded:
At its meeting on November 12-13, 2023, the AASB discussed the Independence Standing Committee’s (ISC) views on the definition of “public interest entity” (PIE). Key areas discussed included (i) the ISC’s overarching development framework; (ii) the categories of entities; and (iii) the exemptions (by size and type).
Review the Executive Summary on the AASB's Web site.