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Revisions to ISA 315 - IAASB

Date recorded:

At its meeting on June 21-24, 2016, the ISA 315 (Revised) Working Group presented the IAASB with significant issues and other matters for consideration in considering potential areas for revision to ISA 315 (Revised). The IAASB agreed with the major issues identified, and highlighted some additional matters that should be addressed. The IAASB also provided input on the proposed project objectives and agreed with the focus and direction of the project. The IAASB directed the Working Group to present a project proposal for the IAASB’s consideration at its September 2016 meeting to commence standard-setting activities. The Working Group was also asked to present issues and recommendations on priority topics at the September 2016 IAASB meeting, including in respect of those matters that require coordination with the ISA 540 Task Force.

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.