Recording: Who Can Use the Proposed Standard and Will It Be Used?
Overview
The session features IAASB Member Chun Wee Chiew, IAASB Consultative Advisory Group Member Claes Norberg, and IAASB Technical Director Willie Botha discussing on which entities the proposed standard can be used, who makes decisions regarding using the standard, and how those decisions are made. They also discuss how the standard will be received by users of the financial statements. IAASB Technical Advisor and Member of the IAASB LCE Task Force Viviene Bauer moderates the discussion.
| Author | IAASB |
|---|---|
| Division | Audit and Assurance |
| Keywords | Less Complex Entities Proposed Standard |
| Categories | Less Complex Entities |
| Date | 20 October 2021 |
| URL |