These are the most significant changes to the auditor’s report in years. SAS No. 141 delays the effective date of SAS 134 through 140 until periods ending on or after December 15, 2021. Early adoption is permitted and the ASB recommends SAS 134 through 140 be implemented concurrently.

While SAS 134 does not require Key audit matters to be reported, Au-C section 701 has been added to provide guidance should the auditor be engaged to report on key audit matters. SAS 135 will align the ASB guidance for reporting and performance of the audit in several areas; auditor communication, related parties and consideration of Fraud in an audit.

204. 92. Earnings per control of trading relationships and effective management of our working capital. We also Concentric SAS. France. 10.

As part-owner of a new 4) Free cash flow is the sum of cash flow from operating and investing activities. 5) Number of Operating income last year. 2,268. 2,110. Volume 1). -99. 134.

flections on a report on Sweden's implementation of the Water Framework Direc- tive]. Christina Olsen that meet the requirements from European law and the operators' legitimate ex- pectations.

AICPA Auditing Standards Board Agrees to Defer SASs 134-140 Dates for One Year The effective dates of the SASs were for audits of private company financial statements for periods ending on or after

(Calendar year ends 12/31/20 or Fiscal year ends 6/30/21) The implementation of this standard is not intended to be time consuming. Important Note - As a result of the ongoing COVID-19 pandemic, SAS 136 has been delayed by one year from the initial effective date. SAS 136 is now effective with periods ending on or after December 15, 2021 (i.e., beginning with December 31, 2021, year-ends).

Terms and Conditions for Unlimited TURBO Warrants. The summary applicable for this issue of Securities is annexed to these Final Terms.

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effective dates of SAS No s. 134 – 140 (new reporting standards ), the AICPA only included an appendix in SLG and the GAS/SA Audit Guide with summary information about the new reporting standards . The chapters did not contain implementation guidance and the appendixes did not include report examples under the new reporting standards.

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