SLIDE 1
F ra ud a nd Go ing Co nc e rn Pro je c t Upda te a nd Disc ussio n Pa pe r
AUGUST 2020
IAASB Me e ting August 11, 2020 Age nda Ite m 1- C
F ra ud a nd Go ing Co nc e rn Sta tus Upda te
Comple te :
Co lla tio n o f c o mme nts
fro m o the r I AASB pro je c ts
Co o rdina tio n with NSS
g ro up
I
de ntific a tio n o f ke y the me s
De ve lo pe d pla n
fo rwa rd
Me e ting s he ld with UK
a nd Ja pa n to le a rn mo re a b o ut the ir se pa ra te fra ud a nd g o ing c o nc e rn sta nda rds/ pro je c ts
In proc e ss:
Ac a de mic de skto p
re vie w
Pla nning c omme nc e d:
Disc ussio n pa pe r
fo c use d o n e xpe c ta tio n g a p
Ro undta b le disc ussio n
a b o ut e xpe c ta tio n g a p
- inve sto rs/ a na lysts,
pre pa re rs, tho se c ha rg e d with g o ve rna nc e
F
ra ud-spe c ific ro undta b le :
L
CE s
T
e c hno lo g y- fo c use d
Wo rking g ro up
b ra insto rming me e ting s in Oc to b e r (F ra ud ) a nd No ve mb e r (Go ing Co nc e rn)
Co o rdina tio n with
- the rs (e .g . I
AASB wo rkstre a ms, I E SBA, e tc ) a s ne e de d