ASA 500 - Audit Evidence - October 2009
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 500 [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 |
| ASA 2017-2 [E] | 30 May 2017 | Financial reporting periods commencing on or after 1 January 2018 |
| ASA 2018-1 [F] | 5 December 2018 | Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*]. |
| ASA 2020-1 [G] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[#] |
| ASA 2021-1 [H] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
[A] Federal Register of Legislation – registration number F2009L04084, 13 November 2009
[B] Federal Register of Legislation – registration number F2011L01379, 30 June 2011
[C] Federal Register of Legislation – registration number F2013L01939, 14 November 2013
[D] Federal Register of Legislation – registration number F2015L02032, 16 December 2015
[E] Federal Register of Legislation – registration number F2017L01179, 13 September 2017
[F] Federal Register of Legislation – registration number F2019L00016, 3 January 2019
[G] Federal Register of Legislation – registration number F2020L00252, 13 March 2020
[H] Federal Register of Legislation – registration number F2021L00403, 1 April 2021.