IAASB Quarterly Board Meeting – March 6-10, 2006 (Hong Kong, China)

Mar 6 - 10, 2006
Hong Kong
Harbour Plaza Hotel, Hong Kong
Additional notes: Accommodations are being booked direct through the hotel, and are due by February 12, 2006 for best selection. For a copy of the hotel's reservation request form, please contact AlexL@harbour-plaza.com or saraclark@ifac.org. Many thanks! Observer Registrations will be taken on a space-available basis. Observer Registrations will not be accepted after Friday, February 24th.

Agenda Papers

Agenda Item 1, Minutes

Pages 475 to 476 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (159.21 KB)
Pages 477 to 494 - Agenda Item 1-A - Draft Minutes 2005 12 Cape Town (Public Session) (193.16 KB)

Agenda Item 2, Modifications

2006 03 IAASB Highlights (444.5 KB)
Pages 1 to 2 - Agenda Item 2 - Modifications Cover Sheet (182.17 KB)
Pages 21 to 40 - Agenda Item 2-B - Proposed ISA 705 - First-Read Clean (196.11 KB)
Pages 3 to 20 - Agenda Item 2-A - Modifications Issues Paper - Draft (197.1 KB)
Pages 41 to 76 - Agenda Item 2-C - Proposed ISA 705 - First-Read Markup from ED (321.46 KB)
Pages 77 to 88 - Agenda Item 2-D - Proposed ISA 706 - First-Read Clean (176.92 KB)
Pages 89 to 102 - Agenda Item 2-E - Proposed ISA 706 - First-Read Markup from ED (217.41 KB)

Agenda Item 3, Estimates

Pages 251 to 256 - Agenda Item 3 - Proposed Revised ISA 540 Estimates Cover Sheet (98.46 KB)
Pages 257 to 282 - Agenda Item 3-A - Revised Draft ISA 540 Revised Mark-up from Oct (140.2 KB)
Pages 283 to 304 - Agenda Item 3-B - Revised Draft ISA 540 Revised Clean (95.54 KB)
Pages 305 to 312 - Agenda Item 3-C - Summary of Significant IAASB Decisions and Comparison to ED (44.45 KB)

Agenda Item 4, Estimates

Pages 313 to 318 - Agenda Item 4 - Redrftng ISA 540 Estimates Rvsd & ISA 545 Fair Values Cvr Pg (101.46 KB)
Pages 319 to 342 - Agenda Item 4-A - Draft ISA 540 Revised and Redrafted Clean (102.9 KB)
Pages 343 to 348 - Agenda Item 4-B - Disposition of Present Tense in Proposed Revised ISA 540 (52.37 KB)

Agenda Item 5, Communications

Pages 349 to 352 - Agenda Item 5 - Gov260 Cover Sheet (95.32 KB)
Pages 353 to 358 - Agenda Item 5-A - Gov260 Issues (40.7 KB)
Pages 359 to 380 - Agenda Item 5-B Gov260 Old format draft - clean (109.63 KB)
Pages 381 to 408 - Agenda Item 5-C - Gov260 Old format draft - Mark up (159.96 KB)
Pages 409 to 428 - Agenda Item 5-D - Gov260 Clarity draft - Clean (102.23 KB)
Pages 429 to 450 - Agenda Item 5-E - Gov260 Clarity draft - Mark up (119.5 KB)
Pages 451 to 466 - Agenda Item 5-F - Gov260 Mapping Document (105.35 KB)

Agenda Item 6, Terms of Reference

Pages 467 to 470 - Agenda Item 6 - IAASB Due Process and Terms of Reference Cover Sheet (89.03 KB)
Pages 471 to 474 - Agenda Item 6-A - IAASB Terms of Reference Changes to Interim ToR, Mark-up (27.5 KB)

Agenda Item 7, Written Representations

2006 03 Hong Kong Public Session - Approved (104.09 KB)
Pages 495 to 498 - Agenda Item 7 - Proposed Revised ISA 580 Written Representations (Cover Sheet) (178.58 KB)
Pages 499 to 510 - Agenda Item 7-A - Proposed Revised ISA 580 Written Representations (163.81 KB)

Agenda Item 8, Special Reports

Pages 511 to 512 - Agenda Item 8 - Special Reports - Cover Sheet (186.2 KB)
Pages 513 to 532 - Agenda Item 8-A - Special Reports - Significant Comments (243.06 KB)
Pages 533 to 546 - Agenda Item 8-B - Special Reports - Proposed Changes to ISA 200 (208.51 KB)
Pages 547 to 550 - Agenda Item 8-C - Special Reports - Proposed Changes to ISA 210 (128.61 KB)
Pages 701 to 706 - Agenda Item 8-A.1 - Application of ISAs to Other Historical Financial Information (119.18 KB)

Agenda Item 9, Group Audits

Pages 551 to 554 - Agenda Item 9 - Group Audits (Cover Sheet) (185.8 KB)
Pages 555 to 590 - Agenda Item 9-A - ISA 600 (Revised) Group Audits (Clean) (269.44 KB)
Pages 591 to 600 - Agenda Item 9-B - Explanatory Memorandum (155.49 KB)
Pages 601 to 640 - Agenda Item 9-C - ISA 600 (Rvsd) Group Audits (Mrkd frm Dec 2005 IAASB Paper) (327.21 KB)
Pages 641 to 650 - Agenda Item 9-C.1 - Action Points from December 2005 Discussions (168.18 KB)
Pages 651 to 690 - Agenda Item 9-D - Mapping Document (322.37 KB)

Agenda Item10, Project Proposal Service Organizations

Pages 691 to 692 - Agenda Item 10 - IAASB Project Proposal Service Organizations Cover Sheet (77.61 KB)
Pages 693 to 696 - Agenda Item 10-A - Revised Project Proposal - Revision of ISA 402 (31.26 KB)
Pages 697 to 700 - Agenda Item 10-B - Project Proposal - Service Auditor (29.79 KB)
Timetable for Public (80.86 KB)

Audio

Hong Kong FridayAM (91.45 MB)
Agenda Item 9 - Group Audits (Run time: 1 hours, 11 minutes) Agenda Item 5 - Communications (Run time: 1 hour) Agenda Item 3 & 4 - Estimates (Run time: 1 hour)
Hong Kong MondayAM (106.23 MB)
Agenda Item 1 - Introduction and Minutes (Run time: 16 minutes) Agenda Item 9 - Group Audits (Run time: 3 hours, 33 minutes)
Hong Kong MondayPM (88.68 MB)
Agenda Item 3 - Estimates (Run time: 3 hours, 12 minutes)
Hong Kong ThursdayAM (80.5 MB)
Agenda Item 7 - Written Representations (Run time: 1 hour, 25 minutes) Brief address by Mr. Fayezul Choudhury, PIOB Observer (Run time: 3 minutes) Agenda Item 7 - Written Representations (Run time: 1 hour, 26 minutes)
Hong Kong ThursdayPM (92.56 MB)
Agenda Item 10 - Project Proposal, Service Organizations (Run time: 10 minutes) Agenda Item 9 - Group Audits (Run time: 2 hours, 30 minutes) Agenda Item 6 - Terms of Reference (Run time: 8 minutes) Clarity (Oral update) (Run time: 32 minutes)
Hong Kong TuesdayAM (93.91 MB)
Agenda Item 3 - Estimates (Run time: 56 minutes) Agenda Item 5 - Communications (Run time: 2 hours, 27 minutes)
Hong Kong TuesdayPM (89.83 MB)
Agenda Item 8 - Special Reports (Run time: 3 hours, 14 minutes)
Hong Kong WednesdayAM (86.92 MB)
Agenda Item 2 - Modifications (Run time: 3 hours, 8 minutes)
Hong Kong WednesdayPM (40.8 MB)
Agenda Item 2 - Modifications (Run time: 1 hour, 30 minutes)