Operative Date

Aus 0.3

This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016.  In the case of audits of single financial statements or of specific elements, accounts or items of a financial statement at a specific date, this auditing standard is effective for audits of such information as at a date on or after 15 December 2016. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]