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ASA 510 - Initial Engagements – Opening Balances - April 2006
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Table of Standards
| Standard | Date made | Operative date |
|---|---|---|
| ASA 510 | 28 April 2006 | 1 July 2006 |
| ASA 2007-1 | 27 June 2007 | 1 July 2007 (Auditor’s reports signed and dated on or after 1 July 2007) |