Assurance on Integrated Reporting - IAASB
At its meeting on March 12-16, 2018, the IAASB received an update on work completed by the EER Task Force to date. This included understanding the conceptual and contextual background of EER reporting frameworks, as well as discussions to start developing the non-authoritative guidance for applying ISAE 3000 (Revised) in respect of the materiality challenge. The IAASB expressed support for the work completed so far, and provided helpful comments and feedback on the areas presented during the meeting. There was also support for the detailed planning for the project that has been undertaken, as well as for the recently established EER Assurance Project Advisory Panel (PAP). The project will be discussed further in June 2018.
Review the summary, including the podcast, on the IAASB's Web site.