Lima

March 07 - 11, 2005

Agenda

Timetable for Public

• Timetable for Public (517K)
• Timetable for Public (517K)

Agenda Papers

Agenda Item 1 - Previous Minutes

• Pages 1 to 2 - Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (74K)
• Pages 3 to 24 - Agenda Item 1-A - Draft Minutes 2004 12 New Orleans (Clean) (163K)
• Pages 47 to 48 - Agenda Item 1-C - IAASB Project Timetable (16K)

Agenda Item 1-A - Minutes Approved

• 2005 03 Lima Public Session - Approved (89K)

Agenda Item 2 - Clarity

• Pages 49 to 50 - Agenda Item 2 - Clarity of IAASB Standards (Cover Sheet) (74K)

Agenda Item 3 - Due Process

• Pages 140.0 - Agenda Item 3-F - Due Process - Respondents' Comment Letters (1.9 MB)
• Pages 51 to 52 - Agenda Item 3 - Due Process (Cover Sheet) (77K)
• Pages 53 to 70 - Agenda Item 3-A - Summary of Significant Comments (88K)
• Pages 71 to 78 - Agenda Item 3-B - Proposed Revised IAASB Due Process and Working Procedures (45K)
• Pages 79 to 86 - Agenda Item 3-C - Revised Preface (Mark-up from ED) (62K)
• Pages 87 to 90 - Agenda Item 3-D - IASB Due Process and Related Proposals (29K)
• Pages 91 to 140 - Agenda Item 3-E - Due Process - Detailed Analysis of Respondents' Comments (294K)

Agenda Item 4 - Project Proposal

• Pages 141 to 142 - Agenda Item 4 - Project Proposal - Revision of ISA 402 (Cover Sheet) (74K)
• Pages 143 to 154 Agenda Item 4-A - Project Proposal - Revision of ISA 402 (final) (69K)

Agenda Item 5 - Management Representations

• Pages 155 to 156 - Agenda Item 5 - Issues Paper - Revision of ISA 580 (Cover Sheet) (75K)
• Pages 157 to 176 - Agenda Item 5-A - Revision of ISA 580 Issues+Paper (109K)

Agenda Item 6 - Communications

• Pages 177 to 180 - Agenda Item 6 - Communications (Cover Sheet) (87K)
• Pages 181 to 208 Agenda Item 6-A - Communications - Proposed Exposure Draft - CLEAN (120K)
• Pages 209 to 240 - Agenda Item 6-B - Communications - Proposed Exposure Draft - MARK-UP (186K)
• Pages 241 to 244 Agenda Item 6-C - Communications - Proposed Explanatory Memorandum (33K)

Agenda Item 7 - Sustainability

• Agenda Item 7.1 - Dutch ED Standard 3010 (59K)
• Agenda Item 7.2 - Dutch ED Standard 3410 (364K)
• Agenda Item 7.3 - Expl Memorandum to 3010 (19K)
• Agenda Item 7.4 - Expl Memorandum to 3410 (40K)
• Pages 245 to 252 - Agenda Item 7 - Sustainability Reporting - Feedback to Royal Nivra's ED (117K)

Agenda Item 8 - UI&IC Terms of Reference

• Pages 253 to 258 - Agenda Item 8 - IAASB Urgent Issues and Interpretations Committee - Draft Terms of Reference (101K)

Agenda Item 9 - Action Plan

• Pages 259 to 260 - Agenda Item 9 - Draft IAASB 2005-2006 Action Plan (Cover Sheet) (85K)
• Pages 261 to 270 - Agenda Item 9-A - Draft IAASB 2005-2006 Action Plan (60K)

Agenda Item10 - Related Parties

• Pages 271 to 276 - Agenda Item 10 Related Parties (Cover Sheet) (99K)
• Pages 277 to 298 Agenda Item 10-A Related Parties - First Read (77K)

Agenda Item11 - Special Reports

• Pages 299 to 302 Agenda Item 11 Special Reports (Cover Sheet) (81K)
• Pages 303 to 330 - Agenda Item 11-A - Reports on Other Information - Proposed Exposure Draft (109K)
• Pages 331 to 352 Agenda Item 11-B - Reports on Summarized Information- Proposed Exposure Draft (82K)
• Pages 353 to 356 - Agenda Item 11-C - Proposed Conforming Amendments MKUP (34K)
• Pages 357 to 364 - Agenda Item 11-D - Proposed Explanatory Memorandum (41K)

Agenda Item12 - Group Audits

• Pages 365 to 368 Agenda Item 12 - Audit of Group Financial Statements (Cover sheet) (80K)
• Pages 369 to 406 - Agenda Item 12-A - ISA XXX Audit of Group Financial Statements (ISA Only) (150K)
• Pages 407 to 428 - Agenda Item 12-B - ISA XXX Audit of Group Financial Statements (ISA and IAPS Split) (93K)
• Pages 429 to 450 - Agenda Item 12-C - IAPS XXX The Appl. of ISAs in Audit of Group Fin. Stat. (ISA and IAPS Split) (93K)
• Pages 451 to 458 - Agenda Item 12-D - Proposed Explanatory Memorandum (50K)
• Pages 458.1-458.48 - Agenda Item 12-E - Group Audits - December 2004 Version Marked Up (270K)

Agenda Item13 - Modified Auditors' Reports

• Pages 459 to 464 - Agenda Item 13 - Cover Letter- ISA 701 Lima (95K)
• Pages 465 to 492 - Agenda Item 13-A -ISA 701 CLN (150K)
• Pages 493 to 526 - Agenda Item 13-B -ISA 701 MARKUP (208K)
• Pages 527 to 544 - Agenda Item 13-C - ISA 702 EOM (Clean) (121K)
• Pages 545 to 564 - Agenda Item 13-D - ISA 702 EOM MARKUP (155K)
• Pages 565 to 578 - Agenda Item 13-E - Conforming Changes - ISA 701 ISA 702 Feb 2005 (71K)
• Pages 579 to 586 - Agenda Item 13-F - Explanatory Memorandum - ISA 701 ISA 702 (42K)

Agenda Item14 - Review of Interim Financial Information

• Pages 587 to 592 - Agenda Item 14 - Review of Interim Financial Information Cover sheet [1] (92K)
• Pages 593 to 622 - Agenda Item 14-A - Review of Interim Financial Information CLEAN[1] (121K)
• Pages 623 to 656 - Agenda Item 14-B - Review of Interim Financial Information MARK-UP[1] (157K)

Meeting Summary

IAASB Meeting Highlights March 2005 - London

• 2005 03 IAASB Highlight rev (103K)

Audio

• Discussion held on Friday afternoon, March 11, 2005 (26.3 MB)
  Agenda Item 11 - Special Reports (Run time: 15 min)
  Agenda Item 5 - Management Representations (Run time: 40 min)
• Discussion held on Friday morning, March 11, 2005 (111.6 MB)
  Agenda Item 12 - Group Audits (Run time: 1 hr)
  Agenda Item 13 - Modified Auditors' Reports (Run time: 1 hr 30 min)
  Agenda Item 11 - Special Reports (Run time: 1 hr 25 min)
• Discussion held on Monday afternoon, March 7, 2005 File 1 (45.7 MB)
  Agenda Item 11 - Special Reports (Run time: 1 hr 36 min)
• Discussion held on Monday afternoon, March 7, 2005 File 2 (58.4 MB)
  Agenda Item 11 - Special Reports (Run time: 2 hrs 03 min)
• Discussion held on Monday morning, March 7, 2005 (96.5 MB)
  Introduction and Agenda Item 1 - Previous Minutes (Run time: 17 minutes)
  Agenda Item 6 - Communications (Run time: 2 hrs 12 min)
  Agenda Item 11 - Special Reports (Run time: 54 min)
• Discussion held on Thursday afternoon, March 10, 2005 (74.9 MB)
  Agenda Item 10 - Related Parties (Run time: 1 hr 59 min)
  Agenda Item 6 - Communications (Run time: 39 min)
• Discussion held on Thursday morning, March 10, 2005 (104.4 MB)
  Agenda Item 14 - Review of Interim Financial Information (Run time: 1 hr 01 min)
  Agenda Item 3 - Due Process (Run time: 49 min)
  Agenda Item 2 - Clarity (Run time: 1 hr 25 min)
  Agenda Item 7 - Sustainability (Run time: 25 min)
• Discussion held on Tuesday afternoon, March 8, 2005 (105 MB)
  Agenda Item 12 - Group Audits (Run time: 3 hrs 41 min)
• Discussion held on Tuesday morning, March 8, 2005 (92.1 MB)
  Agenda Item 13 - Modified Auditors' Reports (Run time: 3 hrs 14 min)
• Discussion held on Wednesday afternoon, March 9, 2005 (29.9 MB)
  Agenda Item 14 - Review of Interim Financial Information (Run time: 1 hr 03 min)
• Discussion held on Wednesday morning, March 9, 2005 (109 MB)
  Agenda Item 13 - Modified Auditors' Reports (Run time: 1 hr 26 min)
  Agenda Item 14 - Review of Interim Financial Information (Run time: 2 hrs 23 min)