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ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 315 [A] | 27 October 2009 | Financial reporting periods commencing on or after 1 January 2010 |
| ASA 2011‑1 [B] | 27 June 2011 | Financial reporting periods commencing on or after 1 July 2011 |
| ASA 2013‑2 [C] | 11 November 2013 | Financial reporting periods commencing on or after 1 January 2014 |
| ASA 2015‑1 [D] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
[A] Federal Register of Legislative Instruments – registration number F2009L04079, 12 November 2009
[B] Federal Register of Legislative Instruments – registration number F2011L01379, 30 June 2011
[C] Federal Register of Legislative Instruments – registration number F2013L01939, 14 November 2013
[D] Federal Register of Legislative Instruments – registration number F2015L02032, 16 December 2015