Document ID: chunk:federal_register_of_legislation:F2023C00360:front:0:p2
Version: federal_register_of_legislation:F2023C00360
Segment Type: other
Provision Reference: 
Character Range: 3618–4245

periods commencing on or after 15 December 2022
ASA 2023-1   15 March 2023    Financial reporting periods commencing on or after 1 January 2023

Legislation History
Standard    Registration Number  Registration Date  Commencement Date
ASA 102     F2019L01673          19 December 2019   20 December 2019
ASA 2021‑1  F2021L00403          1 April 2021       2 April 2021
ASA 2023-1  F2023L00295          21 March 2023      22 March 2023

Table of Amendments
Paragraph affected                                   How affected  By … [paragraph]
Conformity with International Standards on Auditing  Amended       ASA 2021-1 [11]