194 paragraphs found
Applicable criteria – The criteria used by the responsible party when compiling the pro forma financial information. Criteria may be established by applicable law or regulation or in the absence of established criteria, be developed by the responsible …
Pro forma adjustments – In relation to unadjusted financial information, these include: Adjustments to unadjusted financial information that illustrate the impact of a significant event(s) or transaction(s) (“events” or “transactions”) as if the event had …
Prospectus – A document issued pursuant to applicable law or regulation relating to the entity’s securities on which it is intended that a third party should make an investment …
Published financial information – Financial information of the entity or of an acquiree or a divestee that is made available publicly. …
Download Example Illustrative Assurance Practitioner's Report in a Reasonable Assurance Engagement with an Unmodified Conclusion. …
Download Example Assurance Practitioner’s Report in a Limited Assurance Engagement with an Unmodified Conclusion. …
This Standard on Assurance Engagements applies to attestation engagements to provide reasonable assurance on the compilation of pro forma historical financial information included in a prospectus, other public document, or prepared for any other …
This Standard on Assurance Engagements also applies, as appropriate, to attestation engagements to provide limited assurance on the compilation of pro forma historical financial information included in a prospectus, other public document, or prepared for …