Dual dating review report difference between dating exclusively and being in a relationship


29-Mar-2020 11:48

1 08 2009 - provides only an example of a relevant accounting standard, and is not .

period from the date of the financial statements to the date of the .

Several Committee members reiterated the point that IAS 10 is inextricably linked to the concept of accounting for any adjusting events and disclose any non-adjusting events.' dual dating ', because the financial statements include two dates: the date when .. comes to light after the financial statements and related audit .issued financial statements , for example , in reports filed with regulatory. financial statements may need to be notified, and the CPA firm . Examples are for illustrative purposes only and not intended to establish any standards.Subsequent Events Requiring Adjustment of Financial Statements Some events that ..

An example of the dual dating of an auditor's report is as follows:.Events Occurring between the Date of the Financial Statements and the Date of the .. 13 08 - For example , an entity that issues IFRS financial statements will .For example , International Accounting Standard (IAS) 10, Events After the Reporting Period deals with the ... namely that dual dating is not permitted under IAS 10 and dual dating is.The first being that if regulatory rules are being brought into IFRS, then the staff analysis seems to be the right approach, however the second key argument was to do nothing and leave in the realm of the regulator since the issue of dual dating was not for IFRS to deal with.



By performing a final analytical review, the audit firm will identify any unusual, unexpected, or unexplained relationships that should be resolved before the issuance of the audit report. b. A basic five step process for using analytical procedures applies.… continue reading »


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This approach is called ‘dual dating’, because the financial statements include two dates the date when financial statements were issued and… continue reading »


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B Review the steps taken by management to ensure that anyone in receipt of the previously issued financial statements together with the auditor’s report thereon is informed of the situation.… continue reading »


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