Extended External Reporting

AUASB Publications

Title Issued Date

Extended External Reporting (EER) Assurance Guidance

Aug 2021
Climate-related and other emerging risk disclosures: assessing financial statement materiality using AASB / IASB Practice Statement 2 – Version 2 Apr 2019

IAASB Publications

Title Issued Date
Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting Assurance Engagements Apr 2021

Non-Authoritative Support Material – Credibility and Trust Model relating to Extended External Reporting (EER)

Apr 2021
Non-Authoritative Support Material – Illustrative Examples of Selected Aspects of Extended External Reporting (EER) Assurance Engagements Apr 2021
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