Comments (Apr, 2015)
Comments on the Exposure Draft"Proposed ISA 800 (Revised) and ISA 805 (Revised)."
April 22,2015
On April 22, 2015, the JICPA submitted comments on the Exposure Draft “ Proposed ISA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Proposed ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.”
JICPA's comment letter to the IAASB can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-24-0-2e-20150422.pdf
Comments on the Exposure Draft"Disclosure Initiative (Proposed amendments to IAS 7)"
April 17,2015
On April 17, 2015, the JICPA submitted comments on the Exposure Draft“Disclosure Initiative (Proposed amendments to IAS 7)”JICPA's comment letter to the IASB can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-11-0-2e-20150417.pdf
Comments on Exposure Draft "Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles"
April 15,2015
On April 15, 2015, the JICPA submitted comments on Exposure Draft "Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles" to the International Ethics Standards Board for Accountants (IESBA).
JICPA's comment letter to the IESBA can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-22-0-2e-20150415.pdf