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Accounting Standards
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Concepts documents
Practice Statements
Board Agenda Decisions

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Transition (INT5_08-15_COMPmar20_07-21)

Transition (INT5_08-15_COMPmar20_07-21)

Transition

15

Changes in accounting policies shall be accounted for in accordance with the requirements of AASB 108.

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.