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Explanatory Guide Opening Balances - AUASB

May 2012 Explanatory Guide Opening Balances Issued by the Auditing and Assurance Standards Board AUASB May 2012 2 Obtaining a Copy of this Explanatory Guide This Explanatory Guide is available on the Auditing and Assurance Standards Board ( AUASB ) website: Contact Details Auditing and Assurance Standards Board Level 7, 600 Bourke Street Melbourne Victoria 3000 AUSTRALIA Phone: (03) 8080 7400 Fax: (03) 8080 7450 E-mail: Postal Address: PO Box 204 Collins Street West Melbourne Victoria 8007 AUSTRALIA COPYRIGHT 2012 Auditing and Assurance Standards Board ( AUASB ). The text, graphics and layout of this document are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.

May 2012 Explanatory Guide Opening Balances Issued by the Auditing and Assurance Standards Board

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