Legislative instrument

• Published date: 24 July 2017

  Replaced date: 21 August 2017

  Replacement type: Rectification

  Reason: The wording “financial reporting periods commencing on or after” was corrected to “financial reporting periods ending on or after” in the paragraph following the title on page 1 and in paragraph Aus 0.3 titled “Operative Date”.
  • ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015.docx
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  • ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015.pdf
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  • ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015.epub
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