The IAASB has released its Guidance on Extended External Reporting (EER) assurance (which covers integrated reporting). It culminates a project that started in October 2017. To view the guidance click here
The joint thought leadership paper released in February 2021 explains the status quo, the difference between reasonable and limited assurance, and sets out the way forward in an easy-read format. To view the document click […]
For a quick look at the new content (highlighted in yellow) and the deletions (in comment boxes). International <IR> Framework (2021) with marked up changes.