367 paragraphs found
Assumptions mean expectations made by the responsible party as to future events and actions expected to take place as at the date the prospective financial information is prepared and exclude hypothetical assumptions, unless otherwise stated [3] . …
Assurance report means a written report prepared by an independent assurance practitioner that provides assurance on a single type of financial information (individual assurance report) or on multiple types of financial information (either a composite …
AUASB Standards means standards issued by the Auditing and Assurance Standards Board (AUASB) comprising: Australian Auditing Standards; Standards on Review Engagements; Standards on Assurance Engagements; and Standards on Related …
Base financial information means financial information that is used as the starting point for the application of pro forma adjustments [4] by the responsible party. Base financial information is ordinarily historical in nature, however, it can also be …
Corporate fundraising (“fundraising”) means any transaction involving shares, debentures, units or interests in a management investment scheme undertaken to raise debt or equity funds, or issue equity, and/or offer and/or respond to an offer of, cash …
Different elements of prospective financial information means: the assumptions used in the preparation of the prospective financial information; (element 1) the stated basis of preparation and the assumptions referred to in (i) above; (element 2) and its …
Document means a public document or non‑public document related to a corporate fundraising or other document containing prospective financial …
Engaging party means the body or person(s) that requested the services of the assurance practitioner for the assurance engagement. The engaging party is ordinarily the responsible party, as defined in paragraph (cc) below of this ASAE. References in …
Entity means the entity responsible for the preparation and issuance of the public document or other document. …
Event(s) or transaction(s) means underlying event(s) or transaction(s) that is (are): primarily the subject of the document; or not the subject of the document but the effect(s) of which have been reflected in the financial …