The International Auditing and Assurance Standards Board (IAASB) has released a ‘Feedback Statement’ on the responses to its January 2011 Discussion Paper The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications. The Discussion Paper solicited views and perspectives of different stakeholder groups on the challenges arising as financial reporting continues to evolve to meet the changing needs of users.
IAASB feedback statement on disclosure consultation
11 de enero de 2012 | Actualidad