CTHIn ForceLegislation
Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures
Table of StandardsTable of Standards
Start here
Get a plain-English read of Table of Standards
Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures.
Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 540 [A] | 5 December 2018 | Financial reporting periods commencing on or after 15 December 2019[*] |
| ASA 2020-1 [B] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[#] |
| ASA 2021-5 [C] | 5 November 2021 | Financial reporting periods commencing on or after 15 December 2021 |
| ASA 2021-1 [D] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
[A] Federal Register of Legislation – registration number F2019L00014, 3 January 2019
[B] Federal Register of Legislation – registration number F2020L00252, 13 March 2020
[C] Federal Register of Legislation – registration number F2021L01525, 8 November 2021
[D] Federal Register of Legislation – registration number F2021L00403, 1 April 2021