CTHRepealedLegislation
ASA 260 - Communication with Those Charged with Governance - October 2009
Financial Report DisclosuresFinancial Report Disclosures
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Financial Report Disclosures
- The issues involved, and related judgements made, in formulating particularly sensitive financial report disclosures (for example, disclosures related to revenue recognition, remuneration, going concern, subsequent events, and contingency issues).
- The overall neutrality, consistency, and clarity of the disclosures in the financial report.