CTHRepealedLegislation
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009
Start here
Turn the raw legal text into a practical explanation grounded in ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009.
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 540 [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 |
[A] Federal Register of Legislative Instruments – registration number F2009L04092, 10 November 2009
[B] Federal Register of Legislative Instruments – registration number F2011L01379, 30 June 2011
[C] Federal Register of Legislative Instruments – registration number F2015L02032, 16 December 2015