Mainz, Germany

June 14 - 18, 2010

Agenda

Timetable

• 20100614-IAASB-June 2010 -IAASB Meeting- Public Timetable-FINAL (84K)

Agenda Papers

Agenda Item 1 - Minutes and Opening Remarks

• 20100614-IAASB-Agenda Item 1 Introduction and Opening Remarks-V1 (70K)
• 20100614-IAASB-Agenda Item 1-A Mar 2010 Meeting Draft Public Session Mins (169K)
• 20100614-IAASB-Agenda Item 1B-Draft Minutes May 11 Teleconference-v1-02 (58K)

Agenda Item 2 - IAPS Status and Authority

• 20100614-IAASB-Agenda Item 2-IAPS Status and Authority-Cover-V1-01 (71K)
• 20100614-IAASB-Agenda Item 2A-IAPS Status and Authority-Issues-V1-04 (123K)

Agenda Item 3 - IAPS 1012

• 20100614-IAASB-Agenda Item 3-B-Draft IAPS 1012-v1-clean (518K)
• 20100614-IAASB-Agenda Item 3-C-Draft IAPS 1012-v1-markup (531K)
• 20100614-IAASB-Agenda Item 3-IAPS 1012 Cover-V1-01 (75K)
• 20100614-IAASB-Agenda Item 3A-IAPS 1012 Issues-v1-04 (95K)

Agenda Item 4 - ISA 610

• 20100614-IAASB-Agenda Item 4 ISA 610 Cover Note-V1 (80K)
• 20100614-IAASB-Agenda Item 4-A ISA 610 Issues and Task Force Proposals V5 (82K)
• 20100614-IAASB-Agenda Item 4-B ISA 610 Revised ISA 315 Marked from March-V1 (100K)
• 20100614-IAASB-Agenda Item 4-C ISA 610 Revised ISA 610 Marked from March-V1 (128K)
• 20100614-IAASB-Agenda Item 4-D ISA 610 Revised ISA 315 Marked from ISA 315-V1 (93K)
• 20100614-IAASB-Agenda Item 4-E ISA 610 Revised ISA 610 Marked from ISA 610-V1 (135K)
• 20100614-IAASB-Agenda Item 4-F ISA 610 Revised ISA 315 Clean-V1 (93K)
• 20100614-IAASB-Agenda Item 4-G ISA 610 Revised ISA 610 Clean-V1 (125K)
• 20100614-IAASB-Agenda Item 4-H ISA 610 Draft Explanatory Memorandum-V10 (219K)

Agenda Item 5 - GHG

• 20100614-IAASB-Agenda Item 5 GHG Cover Note-V1 (97K)
• 20100614-IAASB-Agenda Item 5-A GHG Issues Paper V3 (129K)
• 20100614-IAASB-Agenda Item 5-B GHG Draft ISAE Clean (404K)
• 20100614-IAASB-Agenda Item 5-C GHG Draft ISAE Marked from Item 5-D (421K)
• 20100614-IAASB-Agenda Item 5-D GHG Draft ISAE Marked from Consultation (289K)

Agenda Item 6 - ISAE 3000

• 20100614-IAASB-Agenda Item 6 3000 Cover Note-V1 (75K)
• 20100614-IAASB-Agenda Item 6-A ISAE 3000 Key Issues-V2 (123K)
• 20100614-IAASB-Agenda Item 6-B 3000 Draft ISAE-V2 (304K)
• 20100614-IAASB-Agenda Item 6-C 3000 Draft Framework (78K)
• 20100614-IAASB-Agenda Item 6-D ISAE 3000 Reconciliation (54K)

Agenda Item 7 - SRE 2400/ISRS 4410

• 20100614-IAASB-Agenda Item 7-A ISRS 4410 Compile Historical Financial Info-Issues and TF Prop (61K)
• 20100614-IAASB-Agenda Item 7 ISRE2400ISRS4410 Cover Note (122K)
• 20100614-IAASB-Agenda Item 7-B ISRS 4410 Compile Historical Financial Info 06 10 (158K)
• 20100614-IAASB-Agenda Item 7-C ISRE 2400 Issues Paper and TF Prop June 2010 (153K)

Agenda Item 8 - XBRL

• 20100614-IAASB-Agenda Item 8-XBRL Cover Sheet-v1-01 (74K)
• 20100614-IAASB-Agenda Item 8A-XBRL Issues-v1-02 (123K)
• 20100614-IAASB-Agenda Item 8B-AICPA SOP 09 1-final (191K)
• 20100614-IAASB-Agenda Item 8C-XBRL Research Team Proposal-final (259K)
• 20100614-IAASB-Agenda Item 9 IASB Liaison-V4 (118K)
• 20100614-IAASB-Agenda Item 10 ISA Implementation Monitoring Cover Note (70K)
• 20100614-IAASB-Agenda Item 10-A ISA Implementation Monitoring Project Report-June 2010 (274K)

Agenda Item11-Monitoring Group Consultation Paper

• 20100614-IAASB-Agenda Item 11-A-IFAC Reforms Consultation Paper (1.3 MB)
• 20100614-IAASB-Agenda Item 11-Monitoring Group Consultation Paper (58K)

Agenda Item12-Audit Quality

• 20100614-IAASB-Agenda Item 12-A-Audit Quality-Proposed Way Fwd-V1 (104K)
• 20100614-IAASB-Agenda Item 12-Audit Quality Cover Sheet (70K)

Minutes

• 20100920-IAASB-2010-06-Mainz June Public Session Mins-Approved Final (272K)

Meeting Summary

• 20100614-IAASB- June 2010 Meeting Highlights (65K)

Audio

• Discussion held on Friday AM, June 18, 2010 (91.1 MB)
  Opening Remarks (Run time: 1:57 minutes)
  Agenda Item 4 - ISA 610 Revision (Run time: 1 hour, 59.00 minutes)
  Agenda Item 10 - ISA Monitoring (Run time: 1 hour, 12.00 minutes)
• Discussion held on Friday PM, June 18, 2010 (82 MB)
  Remarks by CAG Chair Elect - Linda Debeer (Run time: 6.30 minutes)
  Agenda Item 12 -Audit Quality (Run time: 47.00 minutes)
  Agenda Item 4 - ISA 610 Revision (Run time: 1 hour, 06.10 minutes)
  Agenda Item 6 - ISRE 3000 (Run time: 29.12 minutes)
  Agenda Item 5 - Emissions Assurance - Remarks (Run time: 3.00 minutes)
  Closing Remarks (Run time: 20.35 minutes)
• Discussion held on Monday AM, June 14, 2010 (101.6 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 24.04 minutes)
  Agenda Item 4 - ISA 610 Revision (Run time: 3 hours, 06.04 minutes)
• Discussion held on Monday PM, June 14, 2010 (112.5 MB)
  Agenda Item 4 - ISA 610 Revision (Run time: 10.16 minutes)
  Agenda Item 2 - IAPS Authority (Run time: 1 hour, 05.37 minutes)
  Agenda Item 3 - Complex Financial Instruments (Run time: 2 hours, 35.43 minutes)
• Discussion held on Thursday AM, June 17, 2010 (103.4 MB)
  Opening Remarks (Run time: 2:33 minutes)
  Agenda Item 7- ISRE 2400 (Run time: 3 hours, 05.14 minutes)
• Discussion held on Thursday PM, June 17, 2010 (90.6 MB)
  Member Presentation - Germany (Run time: 42.00 minutes)
  Agenda Item 3 -Complex Financial Instruments (Run time: 45.00 minutes)
  PIOB Remarks - Kai-Uwe Marten (Run time: 2.00 minutes)
  Agenda Item 11 - Monitoring Group Consultation (Run time: 2 hours, 00.30 minutes)
  Closing Remarks (Run time: 2.35 minutes)
• Discussion held on Tuesday AM, June 15, 2010 (120 MB)
  Agenda Item 5 - Emissions Assurance (Run time: 4 hour, 13.08 minutes)
• Discussion held on Tuesday PM, June 15, 2010 (91.2 MB)
  Agenda Item 5 - Emissions Assurance (Run time: 2.25 minutes)
  Agenda Item 6 - ISRE 3000 (Run time: 3 hours, 08.13 minutes)
• Discussion held on Wednesday AM, June 16, 2010 (100.4 MB)
  Opening Remarks (Run time: 3.05 minutes)
  Agenda Item 7- ISRS 4410 (Run time: 3 hours, 28.39 minutes)
• Discussion held on Wednesday PM, June 16, 2010 (73.1 MB)
  Member Presentation - Brazil (Run time: 28.22 minutes)
  Agenda Item 8- XBRL (Run time: 1 hour, 33.07 minutes)
  IASB Liaison (Update) (Run time: 13.10 minutes)
  PIOB Remarks - Kai-Uwe Marten (Run time: 6.31 minutes)
  CAG Chair Remarks - David Damant (Run time: 2.00 minutes)
  Closing Remarks (Run time: 12.04 minutes)