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ASA 260 - Communication With Those Charged With Governance - December 2015
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 260 [A] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2015 |
| ASA 2017-2 [B] | 30 May 2017 | Financial reporting periods commencing on or after 1 January 2018 |
| ASA 2018-1 [C] | 5 December 2018 | Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*] |
| ASA 2020-2 [D] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2020-1 [E] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[#] |
| ASA 2021-1 [F] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| ASA 2022-1 [G] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
| ASA 2025-1 [H] | 28 January 2025 | Financial reporting periods commencing on or after 15 December 2024 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 260 | F2015L02036 | 16 December 2015 | 17 December 2015 |
| ASA 2017‑2 | F2017L01179 | 13 September 2017 | 14 September 2017 |
| ASA 2018-1 | F2019L00016 | 3 January 2019 | 4 January 2019 |
| ASA 2020-2 | F2020L00885 | 7 July 2020 | 8 July 2020 |
| ASA 2020-1 | F2020L00252 | 13 March 2020 | 14 December 2021 |
| ASA 2021-1 | F2021L00403 | 1 April 2021 | 14 December 2022 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 |