IAASB Mid-Quarter Board Meeting - July 10-13, 2006 (Brussels, Belgium)

Jul 10 - 13, 2006
Brussels
Conrad Brussels
Additional notes: Dear IAASB Participants, This note confirms that the July IAASB Meeting in Brussels is now fixed as a 4 day meeting of the full Board, commencing, as previously noted, on Monday, July 10th and now closing on Thursday, July 13th. Please note that we have reached our maximum number of Observers for the meeting and Observer Registrations are now closed. Please contact me with any questions you may have. Many thanks. Best Regards, Sara Clark IAASB Executive Assistant International Federation of Accountants 545 5th Avenue, 14th Floor New York, NY 10017 PH: +1 212 286 9568 FX: +1 212 856 9420 saraclark@ifac.org www.ifac.org

Meeting Summary

2006 07 IAASB Highlights FINAL (1.42 MB)

Agenda

Proposed Timetable

Timetable for Public (82.28 KB)

Agenda Papers

Agenda Item 1 - Introduction and Minutes

2006 07 Brussels Public Session - Approved (90.01 KB)
Pages 1705 to 1706 - Agenda Item 1 - Introduction and Opening Remarks Cover Sheet (73.81 KB)
Pages 1707 to 1726 - Agenda Item 1-A - Draft 2006 05 IAASB Minutes New York Public Session (92.5 KB)
Pages 1727 to 1750 - Agenda Item 1-B - ISA 260 Revised Close Off Document (134.57 KB)
Pages 1751 to 1758 - Agenda Item 1-C - ISA 320 Revised Close Off Document (47.52 KB)
Pages 1759 to 1768 - Agenda Item 1-D - ISA 450 Close Off Document (53.68 KB)

Agenda Item 2 - Representations

Pages 1215 to 1218 - Agenda Item 2 - Written Representations - Issues Paper (93.02 KB)

Agenda Item 3 - Material Weaknesses

Pages 1219 to 1220 - Agenda Item 3 - Material Weaknesses Cover Sheet (81.9 KB)
Pages 1221 to 1244 - Agenda Item 3-A - Material Weaknesses - Issues Paper (105.5 KB)

Agenda Item 4 - Auditor's Report On Summary Fin. Info.

Pages 1245 to 1246 - Agenda Item 4 - Summary FS Cover Sheet (82.56 KB)
Pages 1247 to 1256 - Agenda Item 4-A - Summary FS - Significant Comments (64.19 KB)
Pages 1257 to 1276 - Agenda Item 4-B - Summary FS - Proposed ISA 800 Clean (73.39 KB)
Pages 1277 to 1300 - Agenda Item 4-C - Summary FS - Proposed ISA 800 Mark-up from ED (135.86 KB)

Agenda Item 5 - International Convergence

Pages 1301 to 1302 - Aganda Item 5 - International Convergence Cover Sheet (73.23 KB)
Pages 1303 to 1306 - Agenda Item 5-A - Modifications to ISAs - Guide for NSSs (22.72 KB)

Agenda Item 6 - Clarity

Pages 1307 to 1320 - Agenda Item 6 - Clarity Cover Sheet (120.61 KB)
Pages 1307 to 1320 - Agenda Item 6 - Clarity Cover Sheet (120.61 KB)
Pages 1321 to 1360 - Agenda Item 6-A - Revised ISA 315 Redrafted - Clean (171.43 KB)
Pages 1361 to 1406 - Agenda Item 6-A.1 - Revised ISA 315 Redrafted - Mark-up from ED (240.63 KB)
Pages 1407 to 1426 - Agenda Item 6-B - Revised ISA 330 Redrafted - Clean (93.23 KB)
Pages 1427 to 1446 - Agenda Item 6-B.1 - Revised ISA 330 Redrafted - Mark-up from ED (120.74 KB)
Pages 1447 to 1490 - Agenda Item 6-C - Revised ISA 240 Redrafted - Clean (185.69 KB)
Pages 1491 to 1538 - Agenda Item 6-C.1 - Revised ISA 240 Redrafted - Mark-up from ED (236.76 KB)
Pages 1539 to 1550 - Agenda Item 6-D - Revised ISA 300 Redrafted - Clean (65.39 KB)
Pages 1551 to 1562 - Agenda Item 6-D.1 - Revised ISA 300 Redrafted - Mark-up from ED (81.92 KB)

Agenda Item 7 - Experts

Pages 1563 to 1564 - Agenda Item 7 - Experts Cover Sheet (83.36 KB)
Pages 1565 to 1572 - Agenda Item 7-A - ISA 620 Experts - Issues (60.09 KB)
Pages 1573 to 1590 - Agenda Item 7-B - ISA 620 Experts - Revised and Redrafted (74.96 KB)

Agenda Item 8 - Modifications

Pages 1591 to 1594 - Agenda Item 8 - Modifications Cover Sheet (87.99 KB)
Pages 1595 to 1616 - Agenda Item 8-A - Proposed ISA 705 Mark-up from New York (94.16 KB)
Pages 1617 to 1638 - Agenda Item 8-B - Proposed ISA 705 Clean (86.67 KB)
Pages 1639 to 1646 - Agenda Item 8-C - Proposed ISA 706 Markup from New York (46.19 KB)
Pages 1647 to 1654 - Agenda Item 8-D - Proposed ISA 706 Clean (41.38 KB)
Pages 1655 to 1662 - Agenda Item 8-E - Proposed Conforming Changes (37.81 KB)

Agenda Item 9 - Materiality

Pages 1663 to 1664 - Agenda Item 9 - Materiality and Misstatements Cover Sheet (74.61 KB)
Pages 1665 to 1672 - Agenda Item 9-A - ISA 320 Materiality Revised and Redrafted (43.29 KB)
Pages 1673 to 1682 - Agenda Item 9-B - ISA 450 Misstatements Redrafted (53.01 KB)
Pages 1683 to 1692 - Agenda Item 9-C - ISA 320 Mapping Document (64.32 KB)
Pages 1693 to 1704 - Agenda Item 9-D - ISA 450 Mapping Document (76.42 KB)

Audio

MondayAM (105.59 MB)
Agenda Item 1 - Introduction and Minutes (Run Time: 9 minutes) Agenda Item 8 - Modifications (Run Time: 1 hour and 49 minutes) Agenda Item 6 - Clarity (Run Time: 1 hour and 50 minutes)
MondayPM (86.04 MB)
Agenda Item 6 - Clarity (Run Time: 3 hours and 6 minutes)
ThursdayAM (98.57 MB)
Agenda Item 2 - Representations (Run Time: 1 hour and 19 minutes) Agenda Item 7 - Experts (Run Time: 51 minutes) Agenda Item 5 - Convergence (Run Time: 19 minutes) Agenda Item 8 - Modifications (Run Time: 53 minutes)
ThursdayPM (46.73 MB)
Agenda Item 8 - Modifications (Run Time: 26 minutes) Agenda Item 6 - Clarity and closing comments (Run Time: 1 hour and 15 minutes)
TuesdayAM (100.44 MB)
Agenda Item 6 - Clarity (Run Time: 1 hour and 44 minutes) Agenda Item 9 - Materiality (Run Time: 1 hour and 53 minutes)
TuesdayPM (97.4 MB)
Agenda Item 7 - Experts (Run Time: 3 hours and 22 minutes) Brief address by Arnold Schilder, PIOB (Run Time: 8 minutes)
WednesdayAM (92.58 MB)
Agenda Item 4 - Special Reports (Run Time: 3 hours and 20 minutes)
WednesdayPM (100.06 MB)
Agenda Item 4 - Special Reports (Run Time: 11 minutes) Agenda Item 3 - Material Weakness (Run Time: 3 hours and 25 minutes)