On 25 May 2021, AASB and AUASB staff co-presented the third webinar in a series on the removal of special purpose financial statements and the introduction of simplified disclosures.
This webinar outlined the audit implications for:
• entities transitioning from special purpose financial statements; and
• entities transitioning from Tier 2 – Reduced Disclosure Requirements
The slide pack can be found here. A recording of the webinar is also available on our YouTube channel for those of you who missed it. Watch it here.