{"id":66198,"date":"2016-01-08T10:05:00","date_gmt":"2016-01-08T10:05:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=0816aa7a9b0d58ac34849b8ff0260c20"},"modified":"2016-01-08T10:05:00","modified_gmt":"2016-01-08T10:05:00","slug":"finalised-guidance-on-reporting-on-special-purpose-financial-statements","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=66198","title":{"rendered":"Finalised guidance on reporting on special purpose financial statements"},"content":{"rendered":"<p>The International Auditing and Assurance Standards Board (IAASB) has released two 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 two revised International Standards on Auditing (ISAs) \u2014 ISA 800 &#8216;Special Considerations &#8211; Audits of Financial Statements Prepared in Accordance with Special Purpose Framew&#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\/66198"}],"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=66198"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/66198\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=66198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=66198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=66198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}