Legislative Amendments

Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update)

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • Legislative Amendments – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Feb 2014

    Additional material: Explanation for decisions made: Omnibus legislative changes