New York, USA

March 14 - 18, 2016

Meeting Summary

IAASB March 2016 Meeting Highlights Podcast

IAASB March 2016 Meeting Highlights Audio Podcast (42.2 MB)
IAASB Technical Director Kathleen Healy hosts the March 2016 audio podcast featuring Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Rich Sharko and Brendan Murtagh to discuss key activities and events from the board's March 14-18, 2016, meeting in New York.
• :13 – Introduction
• :37 - Chairman's Overview
• 4:27 - ISA 540
• 7:12 - ISA 315 (Revised)
• 8:12 - Data Analytics
• 8:45 - NOCLAR
• 10:28 – Professional Skepticism
• 17:50 - Integrated Reporting
• 19:35 - Agreed upon Procedures
• 20:43 - Closing remarks and next meeting

Meeting Highlights

IAASB March 2016 meeting highlights - Final (87K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20160314-IAASB-Agenda Item 1-Introduction and Opening Remarks final (56K) 20160314-IAASB-Agenda Item 1C-January 2016 Teleconference Public Minutes-Final (58K) 20160314-IAASB-Agenda-Item 1A-Minutes-and-Opening-Remarks-December-2016 Draft Public Minutes-Marked (140K) 20160314-IAASB-Agenda-Item 1B-Minutes-and-Opening-Remarks-December-2016 Draft Public Minutes-Clean (95K)

Agenda Item 2 - Professional Skepticism

20160314-IAASB-Agenda -Item 2-Professsional Skepticism-Cover Note-final (62K) 20160314-IAASB-Agenda Item 2A-Professional -Skepticism-Discussion-final (127K)

Agenda Item 3 - ISA 315 Revised

20160314-IAASB-Agenda Item 3 ISA 315 Revised Cover (63K) 20160314-IAASB-Agenda Item 3A-ISA 315 Revised-Staff Prepared Initial Discussion final (163K) 20160314-IAASB-Agenda Item 3B ISA 315 Revised-final (283K) 20160314-IAASB-Agenda Item 3C-ISA 315 Revised-Disclosures project amendments to ISA 315 Revised (113K)

Agenda Item 4 - ISA 540

20160314-IAASB-Agenda Item 4 ISA 540-Cover-final (64K) 20160314-IAASB-Agenda Item 4-A ISA 540-Issues-Final-v3 (217K)

Agenda Item 5 - Integrated Reporting

20160314-IAASB Agenda Item 5-Integrated Reporting-Cover Note (87K) 20160314-IAASB-Agenda Item 5-A-Integrated-Reporting-Draft Discussion Paper-final (225K)

Agenda Item 6 - Data Analytics

20160314-IAASB-Agenda Item 6-Data Analytics Cover-final (54K) 20160314-IAASB-Agenda Item 6A-Data Analytics and the ISAs-final (511K) 20160314-IAASB-Agenda Item 6B-Data Analytics and the ISAs CAATs in the ISAs (75K)

Agenda Item 7 - NOCLAR

20160314-IAASB Agenda Item 7-A-NOCLAR-Issues-and-Task-Force-Recommendations-Final (282K) 20160314-IAASB Agenda Item 7-B-NOCLAR Proposed amendments to ISA-250 and conforming amendments (221K) 20160314-IAASB Agenda Item 7-C-NOCLAR ISA-250Clean (189K) 20160314-IAASB Agenda Item 7-NOCLAR Cover (53K) 20160314-IAASB Agenda Item 7-D-Updated-IESBA-NOCLAR-Proposals-Marked-from-IESBA-NOCLAR-ED (211K)

Agenda Item 7 - NOCLAR Supplements

20160314 Supplement-A-to-Agenda-Item-7-NOCLAR-Compilation-of-General-Comments (377K) 20160314 Supplement-B-to-Agenda-Item-7-NOCLAR-Question-1 (165K) 20160314 Supplement-C-to-Agenda-Item-7-NOCLAR-Question-2 (75K) 20160314 Supplement-D-to-Agenda-Item-7-NOCLAR-Additional-Input (117K) 20160314 Supplement-E-to-Agenda-Item-7-NOCLAR-Paragraphs (293K) 20160314 Supplement-F-to-Agenda-Item-7-NOCLAR-General-Questions-abcd (34K)

Agenda Item 8 - Agreed Upon Procedures

20160314-IAASB-Agenda Item 8 Agreed-Upon Procedures Cover - final (68K) 20160314-IAASB-Agenda Item 8A Agreed-Upon Procedures Issue Paper-Final (123K)

Agenda Item 9 - Work Plan for 2017-2018

20160314-IAASB-Agenda Item 9-A-Work Plan for 2017-2018- final (80K) 20160314-IAASB-Agenda Item 9-Work Plan for 2017-2018-cover-final (62K)

Agenda Item10 IAASB Timetable of Current Projects

20160314-IAASB-Agenda Item 10-IAASB Timetable of Current Projects-final (72K)

Minutes

Updated Agenda

Audio

Discussion held on March 14, 2016 AM Session

March 14 2016 AM Session (148 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – Professional Skepticism (Issues)

Discussion held on March 14, 2016 PM Session

March 14 2016 PM Session (81.7 MB)
Agenda Item 3 – ISA 315 (Revised) (Issues)

Discussion held on March 15, 2016, AM Session

March 15 2016 AM Session (173.8 MB)
Agenda Item 4 – ISA 540 (Issues)

Discussion held on March 16, 2016 AM Session

March 16 2016 AM Session (127.2 MB)
Agenda Item 5 – Integrated Reporting (Issues)

Discussion held on March 16, 2016 PM Session

March 16 2016 PM Session part 1 (78.5 MB) March 16 2016 PM Session part 2 (53.1 MB)
Agenda Item 6 – Data Analytics (Issues)

Discussion held on March 17, 2016 AM Session

March 17th AM Session part 1 (78.1 MB) March 17th AM Session part 2 (151.5 MB)
Agenda Item 7 – NOCLAR (IESBA Presentation & IAASB Issues)

Discussion held on March 17, 2016 PM Session

March 17th PM Session (193.8 MB)
Agenda Item 7 – Agreed Upon Procedures (Issues)

Discussion held on March 18, 2016 AM Session

March 18 2016 AM Session (125.1 MB)
Agenda Item 4 – ISA 540 (Issues)
Agenda Item 9 – Forward Work Plan
Agenda Item 10 – Closing Remarks

Presentations

 
 

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