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ASA 320 - Materiality in Planning and Performing an Audit - October 2009
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 320 [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 2015‑1 [C] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2020‑1 [D] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[*] |
| ASA 2022-1 [E] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 320 | F2009L04080 | 12 November 2009 | 13 November 2009 |
| ASA 2011‑1 | F2011L01379 | 30 June 2011 | 1 July 2011 |
| ASA 2015-1 | F2015L02032 | 16 December 2015 | 17 December 2015 |
| ASA 2020-1 | F2020L00252 | 13 March 2020 | 14 December 2021 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |