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IAASB Proposes Changes for Reporting on Special Purpose Financial Statements

  • IAASB - Assurance Image

Jan 22, 2015

On January 22, 2015, the International Auditing and Assurance Standards Board released proposals to enhance auditor reporting on special purpose financial statements.

The Exposure Draft includes changes proposed to ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.

Review the Exposure Draft on the IAASB's Web site.

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