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Users and Their Information Needs (Framework_07-04_COMPmar20_07-21)

Users and Their Information Needs (Framework_07-04_COMPmar20_07-21)

Users and Their Information Needs

9-11

[Deleted – replaced by concepts in the Appendix, Chapter 1]

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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.