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The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants issued an exposure draft.


The International Auditing and Assurance Standards Board (IAASB IAASB International Auditing and Assurance Standards Board ) of the International Federation of Accountants The external links in this article or section may require cleanup to comply with Wikipedia's content policies.  issued an exposure draft (ED)--mentioned briefly in the September September: see month.  JofA News Digest--that proposes improving the board's due process and working procedures by encouraging broader constituent CONSTITUENT. He who gives authority to another to act for him. 1 Bouv. Inst. n. 893.
     2. The constituent is bound with whatever his attorney does by virtue of his authority.
 participation through public forums or requests for comments on proposed rule changes; enhancing meeting agenda material and improving the board's access to comment letters to facilitate its deliberations; expanding the description of the process by which the board considers reexposing a draft international standard or practice statement; instituting procedures for resolving due-process issues and other measures. Comments on the ED (www. ifac.org/news) are due October 15.
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Title Annotation:International
Publication:Journal of Accountancy
Date:Oct 1, 2004
Words:108
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