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ASA 800 - Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016
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ASA 800 - Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016
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| Standard | Date made | Operative Date |
|---|---|---|
| ASA 800 [A] | 26 July 2016 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2017‑1 [B] | 30 May 2017 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2020-2 [C] | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2021-4 [D] | 7 September 2021 | Financial reporting periods commencing on or after 1 July 2021 |
| ASA 2020-1 [E] | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[*] |
[A] Federal Register of Legislation – registration number F2016L01268, 8 August 2016.
[B] Federal Register of Legislation – registration number F2017L00693, 19 June 2017
[C] Federal Register of Legislation – registration number F2020L00885, 7 July 2020
[D] Federal Register of Legislation – registration number F2021L01301, 20 September 2021
[E] Federal Register of Legislation – registration number F2020L00252, 13 March 2020