New York, USA

October 24 - 26, 2017

Meeting Summary

IAASB Podcast

IAASB October 2017 Meeting Highlights Podcast (15.8 MB)
00:14 – Introduction: Matt Waldron, IAASB Technical Director
00:40 - Highlights: Arnold Schilder, IAASB Chair
03:09 – ISA 540 (Revised): Rich Sharko, IAASB Member
06:03 – ISA 315 (Revised): Fiona Campbell, IAASB Member
09:26 – IASB Liaison and Emerging Forms of External Reporting: Marek Grabowski, IAASB Member
15:16 - Closing Remarks: Matt Waldron, IAASB Technical Director

Meeting Highlights

IAASB October 2017 Meeting Highlights Final (75K)

Agenda

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

20171024-IAASB Agenda Item 1-Introduction and Opening Remarks-Final (77K) 20171024-IAASB Agenda Item 1A-Draft Minutes September 2017 IAASB Meeting (MARKED) (138K) 20171024-IAASB Agenda Item 1B-Draft Minutes September 2017 IAASB Meeting (CLEAN) (134K)

Agenda Item 2 - ISA 540

20171024-IAASB Agenda Item 2-A-Issues Paper (191K) 20171024-IAASB Agenda Item 2-B-Analysis Question 3 (73K) 20171024-IAASB Agenda Item 2-C-Analysis Question 4 (123K) 20171024-IAASB Agenda Item 2-D-Analysis Question 7 (74K) 20171024-IAASB Agenda Item 2-E-ED-ISA 540 (613K) 20171024-IAASB Agenda Item 2-Supplement A Preliminary Analysis Question 1 (69K) 20171024-IAASB Agenda Item 2-Supplement B Preliminary Analysis Question 2 (61K) 20171024-IAASB Agenda Item 2-Supplement C Preliminary Analysis Question 5 (92K) 20171024-IAASB Agenda Item 2-Supplement D Preliminary Analysis Question 6 (56K) 20171024-IAASB Agenda Item 2-Supplement E Preliminary Analysis Question 8 (55K) 20171024-IAASB Agenda Item 2-Supplement F Preliminary Analysis General Comments (90K) Initial Revisions to Key Paragraphs of ED-ISA 540-v2 (90K)

Agenda Item 4 - EER

20171024-IAASB Agenda Item 4-A-EER Issues Paper Final (55K) 20171024-IAASB Agenda Item 4-B-EER Summary of Responses Final (1.3 MB) 20171024-IAASB Agenda Item 4-C-EER Project Proposal Final (249K) 20171024-IAASB Agenda Item 4-D-EER Feedback Statement Final (1.3 MB)

Agenda Item 5 - ISA 315

20171024-IAASB Agenda Item 5A ISA 315 (Revised) Issues and Recommendations (IT) (Final) (183K) 20171024-IAASB Agenda Item 5B ISA 315 (Revised) Table of Revised Changes -IT (Final) (307K)

Minutes

Audio

Discussion held on October 24, 2017 Session

IAASB Board Meeting - October 24 2017 Part 1 (185.8 MB) IAASB Board Meeting - October 24 2017 Part 2 (52.9 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISA 540 (Revised) – Comments to the Exposure Draft

Discussion held on October 25, 2017 Session

IAASB Board Meeting - October 25 2017 (196.5 MB)
Agenda Item 3 – IASB Presentation
Agenda Item 4 – Emerging Forms of External Reporting
Agenda Item 5 – ISA 315 (Revised) Issues

Discussion held on October 26, 2017 Session

IAASB Board Meeting - October 26 2017 (185.5 MB)
Agenda Item 5 – ISA 315 (Revised) Issues
Agenda Item 2 – ISA 540 (Revised) – Comments to the Exposure Draft
Executive Session

Presentations

 

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