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Federal Register of Legislation

ASA 510 - Initial Engagements – Opening Balances - April 2006

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2007C0049701 July 2007 - 25 November 2020

This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.


All versions

Effective date
Comp.
Includes amendments

As made

Effective date
Making date
28 Apr 2006