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AUASB 2025-7 Amendments to AUASB Standards
Operative DateOperative Date
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Operative Date
- The amendments made by this standard are operative as follows:
- For ASSA 5000 – as outlined in paragraph Aus 0.3 of ASSA 5000; and
- For ASA 102 – as outlined in paragraph 2 of ASA 102, except that any later effective dates and any transitional provisions in APES 110 (as defined in subparagraph 5(d) of ASA 102 as amended by this Standard) apply.