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Assurance on Integrated Reporting and other EER – IAASB

Date recorded:

At its meeting on December 10-14, 2018, the EER Task Force presented an updated version of the Phase 1 draft guidance, which reflects changes to address feedback received from the IAASB at the September 2018 IAASB meeting, and from other stakeholders, including in relation to a ‘materiality process’ and assertions as they relate to the characteristics of suitable criteria. The Board noted that the draft guidance had significantly improved since discussions at the September 2018 meeting, but that further work on the drafting is required. The Board will discuss a further version on a teleconference in January 2019 before the draft guidance is published for public comment.

Review the summary, including the podcast, on the IAASB's Web site.

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