San Francisco, CA - United States

December 07 - 11, 2009

Agenda

• Timetable for Public - San Francisco - FINAL (81K)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks

• (Updated) Agenda Item 1 - Introduction and Opening Remarks (Cover Sheet) (78K)
• (Updated) Agenda Item 1-A - Draft Minutes of September 2009 Public Session (Clean) (145K)
• (Updated) Agenda Item 1-B - Draft Minutes of September 2009 Public Session (Marked) (116K)

Agenda Item 2 - Pro Formas

• Agenda Item 2 - Pro Formas (Cover Sheet) (84K)
• Agenda Item 2-A - Pro Formas - Issues and IAASB TF Proposals dated Dec 2009 (72K)
• Agenda Item 2-B - Draft ISAE 3420 dated Dec 2009 (Marked from Sept 2009) (267K)
• Agenda Item 2-C - Draft ISAE 3420 dated Dec 2009 (236K)

Agenda Item 3 - Engagements to Compile Financial Information

• Agenda Item 3 - Engagements to Compile Financial Information (Cover Sheet) (80K)
• Agenda Item 3-A - Engagements to Compile Financial Information - Issues and TF Proposals (162K)

Agenda Item 4 - Auditor Reporting Research

• Agenda Item 4 - Auditor Reporting Research (Cover Sheet) (89K)
• Agenda Item 4-A - Auditor's Report - IAASB Working Group Report as at December 2009 (165K)
• Agenda Item 4-B Staff Summary Four IAASB, AICPA Commissioned Research Studies (ref only) (258K)

Agenda Item 5 - Other Assurance Engagements

• Agenda Item 5 - Assurance Engagements Other than Audits or Reviews (Cover Sheet) (79K)
• Agenda Item 5-A - Assurance Engagements Other than Audits or Reviews - Issues and TF Proposals (244K)
• Agenda Item 5-B - IAASB Assurance Framework (ref only) (106K)
• Agenda Item 5-C - Extant ISAE 3000 (ref only) (140K)

Agenda Item 6 - Auditing Complex Financial Instruments

• Agenda Item 6 - Auditing Complex Financial Instruments (Cover Sheet) (83K)
• Agenda Item 6-A - Complex Financial Instruments - Issues and IAASB TF Proposals (109K)
• Agenda Item 6-B - Draft IAPS 1012 (FOR REFERENCE ONLY) (276K)

Agenda Item 7 - Review of IAPS Authority

• Agenda Item 7 - Review of IAPS Authority (86K)
• Agenda Item 7-A - Review of IAPS Authority - Issues and IAASB Working Group Proposals (107K)

Agenda Item 8 - Progress Against IAASB Strategy and Work Pro

• Agenda Item 8 - Progress Against IAASB Strategy and Work Program (230K)

Agenda Item 9 - Other Information

• (Updated) Agenda Item 9-A - Other Information - IAASB Project Proposal (93K)
• Agenda Item 9 - Other Information (Cover Sheet) (73K)

Agenda Item10 - XBRL

• Agenda Item 10 - XBRL (97K)

Agenda Item11 - Review of Financial Reporting Trends

• Agenda Item 11 - Annual Review of Trends in Financial Reporting (109K)

Agenda Item12 - Audit Quality

• Agenda Item 12 - Audit Quality (Cover Sheet) (73K)
• Agenda Item 12-A - Audit Quality - Preliminary Matters for Discussion (259K)

Minutes

• 20100315-IAASB-2009 12 San Francisco Public Session Approved Final (158K)

Meeting Summary

• 20100318-IAASB-December - Meeting Highlights-V1 (393K)

Audio

• Discussion held on Monday afternoon, December 7, 2009 (122.2 MB)
  Presentation by IASB Member (Run time: 1 hour and 4 minutes)
  Agenda Item 2 - Proforma Financial Information (Run time: 24 minutes)
  Agenda Item 3 - ISRS 4410 (Run time: 3 hours and 44 minutes)
• Discussion held on Monday morning, December 7, 2009 (42.5 MB)
  Agenda Item 1 - Introduction and Minutes (Run time: 22 minutes)
  Agenda Item 2 - Proforma Financial Information (Run time: 1 hour and 32 minutes)
• Discussion held on Monday morning, December 7, 2009 AM2 (56.4 MB)
  Agenda Item 2 - Proforma Financial Information (Run time: 1 hour and 58 minutes)
• Discussion held on Thursday afternoon, December 10, 2009 (58.8 MB)
  Agenda Item 8 - IAASB Work Plan and Priorities (Run time:11 minutes)
  Agenda Item12 - Audit Quality (Run time:1 hour and 30 minutes)
  Closing Remarks (Run time:6 minutes)
  Closing Remarks by Michael Hafeman, PIOB (Run time:14 minutes)
  Closing Remarks by Arnold Schilder, IAASB Chair (Run time:14 minutes)
• Discussion held on Thursday morning, December 10, 2009 (116.5 MB)
  Opening Remarks (Run time: 2 minutes)
  Agenda Item 2 - Proforma Financial Information (Run time:1 hour and 26 minutes)
  Remarks by John Fogarty Deputy Director (Run time: 15 minutes)
  Agenda Item 9 - Project Proposal for Other Information (Run time: 26 minutes)
  Agenda Item 10 - XBRL (Run time:1 hour 34 minutes)
  Agenda Item 11 - IASB Liaison (Run time:49 minutes)
  Future Meetings (Run time: 1 minute)
• Discussion held on Tuesday afternoon, December 8, 2009 (93.2 MB)
  Agenda Item 5 - ISAE 3000 (Run time: 2 hours and 44 minutes
  ISA Implementation Monitoring - Update (Run time: 35 minutes)
  Agenda Item 2 - Proforma Financial Information ( Run time: 10 minutes)
• Discussion held on Tuesday morning, December 8, 2009 (115.6 MB)
  Agenda Item 4 - Auditors Report (Run time: 4 hours and 4 minutes)
• Discussion held on Wednesday afternoon, December 9, 2009 (45.4 MB)
  Opening Remarks (Run time: 2 minutes)
  Agenda Item 7- Practice Statement (Run time: 1 hour and 25 minutes)
• Discussion held on Wednesday morning, December 9, 2009 (116.7 MB)
  Opening Remarks (Run time: 2 minutes)
  Agenda Item 2 - Proforma Financial Information (Run time: 2 hours and 4 minutes)
  Agenda Item 6 - Complex Financial Instruments (Run time: 2 hours)