194 paragraphs found
As the assurance practitioner is not reporting on the source from which the unadjusted financial information has been extracted, there is no requirement for the assurance practitioner to perform procedures to identify events related to the unadjusted …
Further appropriate action that the assurance practitioner may take if the responsible party refuses to revise the pro forma financial information or the other information as appropriate includes, for example: Where possible under applicable law or …
In some circumstances, the types of transactions involved may require the responsible party to select accounting policies for the pro forma adjustments that the entity has not previously had to articulate because it had no relevant transactions. In such …
Applicable law or regulation may require the assurance practitioner to express a conclusion on matters other than whether the pro forma financial information has been compiled, in all material respects, on the basis of the applicable criteria. In some of …
In other circumstances, the assurance practitioner may need to perform additional procedures. The nature and extent of such additional procedures will vary with the nature of the other matters on which the applicable law or regulation requires the …
Applicable law or regulation may require the assurance practitioner to include in the assurance practitioner’s report an explicit statement asserting or confirming the assurance practitioner’s responsibility for the report. The inclusion of such an …
The responsible party need not repeat in the explanatory notes accompanying the pro forma financial information any criteria that are prescribed by the applicable law or regulation, or promulgated by an authorised or recognised standard‑setting …
Where the responsible party has developed any specific criteria, it is necessary that those criteria be disclosed so that users may obtain a proper understanding of how the pro forma financial information has been compiled by the responsible …
A title indicating that the report is the report of an independent assurance practitioner, for example, “Independent Assurance Practitioner’s Assurance Report on the Compilation of Pro Forma Financial Information Included [in a Prospectus or other …