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IAASB Issues Guidance on How Amendments Made to IFRS Standard IAS 1 Impact the ISAs
This new guidance helps users understand the impact on the International Standards on Auditing (ISAs) due to narrow-scope amendments made to International Accounting Standard (IAS) 1, Presentation of Financial Statements by the International Accounting Standards Board (IASB).
In the local context, ISCA would be updating the illustrative auditor’s reports in the Singapore Standards on Auditing (SSAs) to be aligned with the amendments to Singapore Financial Reporting Standard (International) (SFRS(I)) 1–1, Presentation of Financial Statements and Financial Reporting Standard (FRS) 1, Presentation of Financial Statements by the Accounting Standards Council Singapore (ASC).