IAASB Quarterly Board Meeting - December 1-5, 2014 (New York, USA)

December 1 - 5, 2014

Meeting Summary

Agenda

Agenda Papers

Agenda Item 1 - Opening Remarks

20141201-IAASB-Agenda Item 1 -Introduction and Opening Remarks-final (83K) 20141201-IAASB-Agenda Item 1A-September 2014 Draft Public Minutes (Marked) Final (188K) 20141201-IAASB-Agenda Item 1B-September 2014 Draft Public Minutes (Clean) Final (183K) 20141201-IAASB-Agenda Item 1C-October 2014 Draft Public Minutes-Clean-v3 (48K) 20141201-IAASB-Agenda Item 1D-October 2014 Draft Public Minutes-Marked-v3 (49K)

Agenda Item 2 - ISA 720

20141201-IAASB Agenda Item 2-A-ISA 720-Issues-v2-Final (175K) 20141201-IAASB Agenda Item 2-B-ISA 720-Marked last-Final (321K) 20141201-IAASB Agenda Item 2-C-ISA 720-Marked ED-Final (315K) 20141201-IAASB Agenda Item 2-D-ISA 720-Clean-Final (275K) 20141201-IAASB Agenda Item 2-E-ISA 720-Conforming-v4 (428K) 20141201-IAASB-Agenda Item 2 ISA 720 Cover-v2 (221K)

Agenda Item 3 - ISA 800/805

20141201-IAASB-Agenda Item 3 ISA 800 and ISA 805 Cover-final (71K) 20141201-IAASB-Agenda Item 3A Consequential Amendments to ISA 800 and 805-final (57K) 20141201-IAASB-Agenda Item 3B-ISA 800-Marked from Sept 2014 Discussion-for-Final (166K) 20141201-IAASB-Agenda Item 3C-ISA 805-Marked from Sept 2014 Discussion-final (205K) 20141201-IAASB-Agenda Item 3D-ISA 800 Marked from Extant-final (127K) 20141201-IAASB-Agenda Item 3E-ISA 805 Marked from Extant-final (137K) 20141201-IAASB-Agenda Item 3F-Proposed Conforming Amendments to Other ISAs (37K)

Agenda Item 4 - Quality Control

20141201-IAASB-Agenda Item 4 - Quality Control Cover and Agenda-final (67K) 20141201-IAASB-Agenda Item 4 A-Quality Control Issues- final (86K) 20141201-IAASB-Agenda Item 4 Quality Contol-Supplement 1 (150K) 20141201-IAASB-Agenda Item 4-Quality Control-Supplement 2 (135K)

Agenda Item 6 - Group Audits - Letterbox Audits

20141201-IAASB-Agenda Item 6 Letterbox Audits Cover and Agenda-final (52K) 20141201-IAASB-Agenda Item 6A-Letterbox Audits Discussion -final (49K) 20141201-IAASB-Agenda Item 6B-Accountancy Article-Legal Letterbox (for information only) (494K)

Agenda Item 7 - Disclosures

20141201-IAASB-Agenda Item 7 - Disclosures Cover Note Final (141K) 20141201-IAASB-Agenda Item 7-A-Disclosures Issues Paper and Task Force Recommendations Final (247K) 20141201-IAASB-Agenda Item 7-B-Disclosures Proposed Changes to ISAs Final (260K) 20141201-IAASB-Agenda Item 7-C-Disclosures Full ISAs Mark-UP Final (747K)

Agenda Item 8 - IESBA

20141201-IAASB-Agenda Item 8 IESBA Cover (32K) 20141201-IAASB-Agenda Item 8-A NOCLAR Revised Framework (83K)

Agenda Item 9 - ISA 810

20141201-IAASB-Agenda Item 9A-ISA 810 Way Forward-final (93K)

Agenda Item10 - Integrated Reporting

20141201-IAASB-Agenda Item 10 -IRWG Cover-final (58K) 20141201-IAASB-Agenda Item 10-B-IRWG Briefing Paper Market Developments Integrated Reporting and Assurance (231K)

Agenda Item11 - Process for developing IPNs

20141201-IAASB-Agenda Item 11-Process-for-Developing-IPNs (72K)

Agenda Item12 - Due Process

20141201 IAASB-Agenda Item 12 Due Process-v3 (44K)

Minutes

Updated Agenda

Audio

Discussion held on December 1, 2014 AM Session

Monday, December 1, 2014 AM Session 1 (102.2 MB)
Agenda Item 1 - Opening Remarks
Agenda Item 2 - ISA 720
Monday, December 1, 2014 AM Session 2 (96.9 MB)
Agenda Item 2 - ISA 720

Discussion held on December 1, 2014 PM Session

Monday, December 1, 2014 PM Session 1 (57.9 MB)
Agenda Item 2 - ISA 720
Monday, December 1, 2014 PM Session 2 (105.3 MB)
Agenda Item 2 - ISA 720
IASB Update

Discussion held on December 2, 2014 AM Session

Tuesday, December 2, 2014 AM Session 1 (87.1 MB)
Agenda Item 3 - ISA 800/805
Tuesday, December 2, 2014 AM Session 2 (120.4 MB)
Agenda Item 3 - ISA 800/805
Agenda Item 4 - Quality Control
Agenda Item 2 - ISA 720

Discussion held on December 2, 2014 PM Session

Tuesday, December 2, 2014 PM Session 1 (79.1 MB)
Agenda Item 2 - ISA 720
Agenda Item 6 - Group Audits
Tuesday, December 2, 2014 PM Session 2 (83.9 MB)
Agenda Item 6 - Group Audits
Agenda Item 2 - ISA 720

Discussion held on December 3, 2014 AM Session

Wednesday, December 3, 2014 AM Session 1 (129.4 MB)
Agenda Item 7 - Disclosures
Agenda Item 2 - ISA 720
Wednesday, December 3, 2014 AM Session 2 (95.5 MB)
Agenda Item 7 - Disclosures
Agenda Item 3 - ISA 800/805

Discussion held on December 3, 2014 PM Session

Wednesday, December 2014 PM Session (146 MB)
Agenda Item 7 - Disclosures
Agenda Item 3 - ISA 800/805
Agenda Item 2 - ISA 720
Chairman's Remarks

Discussion held on December 4, 2014 AM Session

Thursday, December 4, 2014 AM Session 1 (109.2 MB)
Agenda Item 7 - Disclosures
Agenda Item 8 - IESBA (NOCLAR)
Agenda Item 2 - ISA 720
Thursday, December 4, 2014 AM Session 2 (81.7 MB)
Agenda Item 7 - Disclosures
Agenda Item 3 - 800/805

Discussion held on December 4, 2014 PM Session

Thursday, December 4, PM Session 1 (51.9 MB)
Agenda Item 2 - ISA 720
Agenda Item 9 - 810
Thursday, December 4, PM Session 2 (124 MB)
Agenda Item 10 - Integrated Reporting
Agenda Item 11 - Non-authoritative Material
New Zealand Update
Agenda Item 2 - ISA 720

Discussion held on December 5, 2014 AM Session

Friday, December 5, 2014 AM Session 1 (86.2 MB)
Agenda Item 2 - ISA 720
Friday, December 5, 2014 AM Session 2 (72.2 MB)
Agenda Item 2 - ISA 720
Agenda Item 3 - ISA 800/805

Presentations

 
 

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