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Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures
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Operative Date
Aus 0.3 This Auditing Standard is operative for financial reporting periods commencing on or after 15 December 2019. Early adoption of this Auditing Standard is permitted prior to this date. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]