LATEST UPDATE
IAASB Technology Position: Technology Catalogue of Issues and Possible Actions
As part of the IAASB’s Technology Position, ongoing gap analyses are conducted to ensure standards keep pace with technological developments.
This Technology Position is available on: https://www.iaasb.org/publications/technology-position-statement
The findings of these analyses are captured in this Catalogue of Issues and Possible Actions.
This living document serves as the IAASB’s cross-functional repository for technology-related issues, drawing on stakeholder feedback, outreach activities, and other inputs. It is updated at least semi-annually, or more frequently as needed.
The catalogue supports a holistic approach to technology-related developments by informing actions at both the work-plan and project level through:
- Work-plan decisions: helping to prioritise current and future workstreams and projects
- Workstream and project-level actions: offering insights and potential actions, including those to be explored through further information gathering and outreach.
The Catalogue of Issues and Possible Actions may be accessed on:
https://www.iaasb.org/publications/technology-catalog-issues-and-possible-actions
