Standards Interpretation—OAG Log of Documents for Comment by Standard-Setters
Sep-2022
Target Audience: All Attest Auditors
Prepared by: AEA
Description of Subject: Quarterly update of the OAG Log of Documents for Comment by Standard-Setters, which supersedes the previous version. See the tables below for a quick summary of the new documents issued for comment.
| New documents issued for comment by accounting standard-setters | ||||
|---|---|---|---|---|
| Standard-Setter | Type of Request | Title | Issued date | Deadline for comments |
| IASB | None | |||
| AcSB (Part I) | None | |||
| AcSB (Part IV) | None | |||
| AcSB | None | |||
| PSAB | Exposure Draft | 2022-2023 Annual Improvements to Public Sector Accounting Standards | August 2022 | 11 October 2022 |
| Survey | PSAB Future Work Plan Consultation Paper | August 2022 | 3 November 2022 | |
| IPSASB | Consultation Paper | Natural Ressources | May 2022 | 17 October 2022 |
| CIPFA | None | |||
| ISSB | Survey | Request for Feedback and comment letters: Staff Request for Feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy | June 2022 | 30 September 2022 |
| Other | None | |||
| New documents issued for comment by auditing and assurance standard-setters | ||||
|---|---|---|---|---|
| Standard-Setter | Type of Request | Title | Issued date | Deadline for comments |
| AASB | Exposure Draft | Proposed Narrow-scope Amendments to CAS 700, Forming an Opinion and Reporting on Financial Statements, and CAS 260, Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities | August 2022 | 16 September 2022 |
| Exposure Draft | Joint Policy Statement concerning communication between actuaries involved in the preparation of financial statements and auditors | June 2022 | 19 September 2022 | |
| IAASB | Exposure Draft | Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged with Governance | July 2022 | 4 October 2022 |
| IFAC – Other | None | |||
| INTOSAI | None | |||
Impact on Audit Teams: To help auditors stay abreast of emerging standards and issues affecting the audit profession.
Questions: Contact AEA.