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ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - December 2015
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 706 [A] | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2020-2 [B] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2023-1 [C] | 15 March 2023 | Financial reporting periods commencing on or after 1 January 2023 |
[A] Federal Register of Legislation – registration number F2015L02037, 16 December 2015
[B] Federal Register of Legislation – registration number F2020L00885, 7 July 2020
[C] Federal Register of Legislation – registration number F2023L00295, 21 March 2023