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This summary of decisions of the Auditing and Assurance Standards Board (AASB) has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on projects, which might change after further deliberations by the AASB. Decisions to publish exposure draft and Handbook material are final only after a formal ballot process.
For more detailed information about AASB projects, please refer to the project summaries under Projects. |
Canadian-Specific Projects Projects to develop material that will be included in the Handbook that takes effect for periods ending on or after December 14, 2010 Preface to CICA Handbook – Assurance
AASB approval of the Preface is subject to a written ballot. Other Assurance Implications of the Changeover to IFRSs
The AASB provided fatal flaw comments on a draft first edition of the non-authoritative guide being developed by a CICA Task Force. |