Dec 10 - 14, 2018
New York, USA
Meeting Summary
IAASB Podcast
IAASB December 2018 Meeting Highlights Podcast
(23.08 MB)
00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director
00:54 – Highlights, Key Developments and Strategy: Arnold Schilder, IAASB Chairman
04:46 – ISQM 1: Karin French, Task Force Chair and IAASB Member
10:36 – ISQM 2: Imran Vanker, Task Force Chair and IAASB Member
14:22 – ISA 220: Megan Zietsman, Task Force Chair and IAASB Member
19:21 – Reflection on Approvals: Arnold Schilder, IAASB Chairman
21:23 – EER and ISA 315: Dan Montgomery, IAASB Interim Technical Director
23:16 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director
Meeting Highlights
Agenda
Agenda Timetable and Other Relevant Information
Agenda Papers
Agenda Item 1 - Introduction and Opening Remarks
Agenda Item 2 - Quality Management (Firm Level)
20181210-IAASB-Agenda Item 2-A.3-Proposed ISQM 1 Updated (Marked From 2.A, 2-A.2, 4-C.1)
(498.76 KB)
Agenda Item 3 - Quality Management (Engagement Level)
Agenda Item 4 - Engagement Quality Reviews
Agenda Item 5 - Joint Quality Management Matters
Agenda Item 6 - ISA 315 (Revised)
Agenda Item 7 - IAASB Strategy
Agenda Item 8 - EER Assurance
Minutes
Audio
Discussion held during December 10, 2018
IAASB December Board Meeting - Monday December 10 2018 - Part 4
(83.42 MB)
Agenda Item 1 – Opening Remarks
Agenda Item 2 – ISQM 1 (Revised) (Read of ED)
Agenda Item 3 – ISA 220 (Revised) (Read of ED)
Discussion held during December 11, 2018
IAASB December Board Meeting - Tuesday December 11 2018 Part 2
(131.44 MB)
Agenda Item 4 – ISQM 2 (Read of ED)
Agenda Item 54 – Joint QM Projects (Conforming Amendments)
Agenda Item 6 – ISA 315 (Revised) (Comment Summary)
Discussion held during December 12, 2018
IAASB Board Meeting - December 12 2018 - Part 3
(92.91 MB)
Agenda Item 2 – ISQM 1 (Turn Around Document)
Agenda Item 7 – Strategy 2020-2023 (Approval)
Agenda Item 4 – ISQM 2 (Turn Around Document)
Agenda Item 8 – Emerging Forms of External Reporting (Read of Guidance)
Discussion held during December 13, 2018
IAASB Board Meeting - December 13 2018- Part 2
(80.82 MB)
Agenda Item 4 ISQM 2 (Approval of ED)
Agenda Item 3 – ISA 220 (Revised) (Approval of ED)
Discussion held during December 14, 2018
IAASB Board Meeting - December 14 2018 - Part 2
(107.64 MB)
Agenda Item 2 – ISQM 1 (Revised) (Approval of ED)
Agenda Item 5 – Joint QM Projects (Effective Date)
Agenda Item 8 – Emerging Forms of External Reporting (Read of Guidance)
Closing Remarks