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

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Transition (INT6_08-15)

Transition (INT6_08-15)

Transition

11

Changes in accounting policies shall be accounted for in accordance with 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.