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IAASB ED on reporting on compliance with IFRS

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13 Nov 2002

International Auditing and Assurance Standards Board (IAASB) has proposed new guidance designed to clarify when financial statements are in full compliance with International Financial Reporting Standards (IFRSs).

The exposure draft of International Auditing Practice Statement (IAPS), Reporting on Compliance with International Financial Reporting Standards, makes clear that when an entity references compliance with IFRSs, auditors should issue an audit report with an unqualified opinion only if the entity complies fully with all applicable IFRSs. Click to download:

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