Integrated reporting and other emerging forms of external reporting are increasingly gaining legitimacy, says Nancy Kamp, Deputy Director, International Auditing and Assurance Standards Board (IAASB). Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements, issued by the IAASB’s Integrated Reporting Working Group is designed to facilitate an open discussion about the IAASB’s potential role and where others can or should play a role to support credibility and trust in these reports. Comments on the Discussion Paper are requested by December 15, 2016. For additional information visit IAASB Releases Working Group Paper on Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements.
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