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Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures

In force
Administered by
  • Department of the Treasury

This item is authorised by the following titles:

Superseded version
F2021C01243 (C01)14 December 2021 - 13 December 2022

All versions

Effective date
Filter by effective date
Comp.
Includes amendments
14 Dec 2022
(C02)

Auditing Standard ASA 2021-1 Amendments to Australian Auditing Standards

14 Dec 2021 - 13 Dec 2022
(C01)

Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards

Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards

2 total

As made

Effective date
Making date
03 Jan 2019 - 13 Dec 2021
05 Dec 2018
1 total