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Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report
Operative DateOperative Date
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Operative Date
Aus 0.3 This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2018 with early adoption permitted. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]