20. april 2015
Høringssvar på forslag om ajourførte erklæringsstandarder (ISA 800 og 805)
FSR – danske revisorer har afsendt høringssvar på IAASB Exposure Draft (ED): “ISA 800 (Revised), Special Considerations ─ Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, og ISA 805 (Revised), Special Considerations ─ Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Proposed, Conforming Amendment to Another ISA.”