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Commencement of the legislative instrument (AASB1048_12-20)

Commencement of the legislative instrument (AASB1048_12-20)

Commencement of the legislative instrument

12

For legal purposes, this legislative instrument commences on 30 December 2020.

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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.