Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting

The purpose of this publication, prepared by the Integrated Reporting Working Group, is to inform stakeholders about the IAASB’s ongoing work to explore assurance on integrated reporting and other emerging developments in external reporting.

It explains that the IAASB established the Integrated Reporting Working Group to inform the IAASB as to how and when to respond to these developments most effectively in the public interest, and outlines the group’s activities.