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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions

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References (INT6_08-15)

References (INT6_08-15)

References

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors
AASB 137 Provisions, Contingent Liabilities and Contingent Assets

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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.