{"id":52871,"date":"2015-01-24T14:25:00","date_gmt":"2015-01-24T14:25:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=b04b03ed95c6de74086e221bd64f87fe"},"modified":"2015-01-24T14:25:00","modified_gmt":"2015-01-24T14:25:00","slug":"proposed-guidance-on-reporting-on-special-purpose-financial-statements","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=52871","title":{"rendered":"Proposed guidance on reporting on special purpose financial statements"},"content":{"rendered":"<p>The International Auditing and Assurance Standards Board (IAASB) has released an exposure draft of proposed changes to two newly revised International Standards on Auditing (ISAs) \u2014 ISA 800 &#8216;Special Considerations &#8211; Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks&#8217; and ISA 805 &#8216;Special Considerations &#8211; Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement&#8217;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Auditing and Assurance Standards Board (IAASB) has released an exposure draft of proposed changes to two newly revised International Standards on Auditing (ISAs) \u2014 ISA 800 &#8216;Special Considerations &#8211; Audits of Financial Statements Pre&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/52871"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=52871"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/52871\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=52871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=52871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=52871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}