Table of StandardsTable of Standards

Table of Standards

<table cellspacing="0" cellpadding="0" style="width:454.05pt; border-collapse:collapse"><thead><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#d9d9d9"><p class="TableHeading"><span>Standard</span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#d9d9d9"><p class="TableHeading"><span>Date made</span></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top; background-color:#d9d9d9"><p class="TableHeading"><span>Operative Date</span></p></td></tr></thead><tbody><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 700</span><span style="width:29.64pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><a id="BaseDocDate"><span>1</span><span> </span><span>December</span><span> </span><span>2015</span></a></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><a id="BaseOpDateText"><span>Financial reporting periods ending on or after</span></a><span> </span><a id="BaseOpDate"><span>15</span><span> </span><span>December</span><span> </span><span>201</span></a><span>6</span></p></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><a id="AmendType"><span>ASA</span></a><span> </span><a id="AmendNo"><span>2017</span><span>‑</span></a><span>1</span><span style="width:9.48pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>30</span><span> </span><span>May</span><span> </span><span>2017</span></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><a id="AmendOpDateText"><span>Financial reporting periods ending on or after</span></a><span> </span><a id="AmendOpDate"><span>15</span><span> </span><span>December</span><span> </span><span>2016</span></a></p></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2018-1</span><span style="width:14.98pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>5 December 2018</span></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting period commencing on or after</span><br><span>15 December 2019, with early adoption permitted</span><a id="_ftnref1"></a><a href="#_ftn1" style="text-decoration:none"><span class="FootnoteReference" style="color:#000000">[*]</span></a><span></span></p></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2020-2</span><span style="width:14.98pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>30 June 2020</span></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods ending on or after 15</span><span> </span><span>July</span><span> </span><span>2020</span></p></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2021-3</span><span style="width:14.98pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>7 September 2021</span></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 1</span><span> </span><span>October 2021</span></p></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2020-1</span><span style="width:14.98pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>3 March 2020</span></p></td><td colspan="2" style="width:140.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 15</span><span> </span><span>December 2021</span><a id="_ftnref2"></a><a href="#_ftn2" style="text-decoration:none"><span class="FootnoteReference" style="color:#000000">[#]</span></a></p></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2021-1</span><span style="width:14.98pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>10 March 2021</span></p></td><td style="width:140.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 15</span><span> </span><span>December 2022</span></p></td><td style="border-top:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2023-1</span><span style="width:14.98pt; display:inline-block"></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>15 March 2023</span></p></td><td style="width:140.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 1</span><span> </span><span>January 2023</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2022-1</span><span></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>27 April 2022</span></p></td><td style="width:140.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 15 December 2023</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>ASA 2025-1</span><span></span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>28 January 2025</span></p></td><td style="width:140.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 15 December 2024</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:140.2pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>AUASB 2025-8</span></p></td><td style="width:140.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>12 November 2025</span></p></td><td style="width:140.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableRow"><span>Financial reporting periods commencing on or after 1 July 2025</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:151pt"></td><td style="width:151.05pt"></td><td style="width:150.95pt"></td><td style="width:0.3pt"></td></tr></tbody></table>