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Accounting Standards
Interpretations
Concepts documents
Practice Statements
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References (INT125_08-15)

References (INT125_08-15)

References

AASB 101 Presentation of Financial Statements
AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors
AASB 112 Income Taxes

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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.