ASA 710 - Comparative Information - Corresponding Figures and Comparative Financial Reports - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Appendix 1:Illustrations 1A and 2A | Amended | ASA 2011‑1 [70] |
| Appendix 1:[Aus] Illustration 1A | Amended | ASA 2011‑1 [71] |
| Appendix 1:[Aus] Illustration 2A | Amended | ASA 2011‑1 [72] |
| Appendix 1:[Aus] Illustration 2A | Amended | ASA 2011‑1 [73] |
| Appendix 1:Illustration 1,2,3 and 4 | Amended | ASA 2011‑1 [74] |
| Appendix 1:Illustrations 1,2,3, 4 and[Aus] Illustrations 1A and 2A | Amended | ASA 2011‑1 [75] |
| 14 | Amended | ASA 2015‑1 [177] |
| 18 | Amended | ASA 2015‑1 [178] |
| 19 | Amended | ASA 2015‑1 [179] |
| New A8 and heading | Addition | ASA 2015‑1 [180-181] |
| Aus A7.1 | Deletion | ASA 2015‑1 [182] |
| New A12 and heading | Addition | ASA 2015‑1 [183-184] |
| Appendix 1 | Amended | ASA 2015‑1 [185] |
| Appendix 1 | Amended | ASA 2020-2 [66] to [72] |
| 16Footnote 5 | Amended | ASA 2021-5 [32] |
| Appendix 1 | Amended | ASA 2023-1 [38] to [43] |
AUTHORITY STATEMENT
Auditing Standard ASA 710 Comparative Information‑Corresponding Figures and Comparative Financial Reports (as amended to 15 March 2023) is set out in paragraphs Aus 0.1 to A13 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 710 Comparative Information‑Corresponding Figures and Comparative Financial Statements issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).