Role of the Liaison Working Group
The reliability and quality of financial reporting and supporting investors’ and regulators’ trust in the information hinge on the effectiveness of the external reporting supply chain. The IAASB believes that cooperation between the IAASB and the International Accounting Standards Board (IASB) is essential to strengthening the connectivity between financial reporting standards and auditing standards —especially as standards become increasingly refined and enhanced.
The IAASB - IASB liaison working group supports the IAASB’s efforts in collaborating and cooperating with the IASB. In doing so, it:
- Monitors developments of the IASB.
- Provides comments to the IASB regarding potential verifiability or auditability issues arising from their proposals.
- Assesses the auditing or assurance implications arising from newly issued IASB pronouncements.
Liaison Working Group Information
IAASB Staff Contacts
Working Group Members
Content
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Board Papers
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Board Papers
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Board Minutes
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Board Minutes
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CAG Papers
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CAG Papers
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CAG Minutes
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CAG Minutes
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Issued Document
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Issued Document
(2009) Comment letter on IASB’s Exposure Drafts on Fair Value Measurement and F…
(2010) Comment letter on IASB’s Exposure Draft on Measurement of Liabilities in…
(2010) Comment letter on IASB’s Exposure Draft, Revenue from Contracts with Cus…
(2011) Comment letter on IASB’s Exposure Draft on Hedge Accounting
(2011) Comment letter on IASB’s Supplement to Exposure Draft on Financial Instr…
(2011) Comment letter on IASB’s Exposure Draft on Offsetting Financial Assets a…
(2011) Comment letter on Discussion Paper, Selected Issues about Hedge Accounti…
(2011) Comment letter on IASB Agenda Consultation 2011
(2012) Comment letter on IASB’s Exposure Draft on Investment Entities
(2012) Comment letter on IASB’s Exposure Draft on Revenue from Contracts with C…
(2013) Comment letter on IASB’s Exposure Draft on Classification and Measuremen…
(2013) Comment letter on IASB’s Exposure Draft on Financial Instruments: Expect…
(2013) Comment letter on IASB’s Exposure Draft on Leases
(2013) Comment letter on IASB’s Exposure Draft on Insurance Contracts
(2014) Comment letter on IASB’s Discussion Paper, A Review of the Conceptual Fr…
(2014) Comment letter on IASB’s Exposure Draft, Proposed amendments to IAS 1
(2014) Comment letter on Tentative Agenda Decision, IAS 1 – disclosure requirem…
(2016) Comment Letter on the IASB Agenda Consultation
(2017) Comment Letter on IASBs Discussion Paper on Disclosure Initiative—Princi…
Content
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Board Papers
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Board Papers
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Board Minutes
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Board Minutes