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Commencement of the legislative instrument (AASB1056_12-23)

Commencement of the legislative instrument (AASB1056_12-23)

Commencement of the legislative instrument

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For legal purposes, this legislative instrument commences on 30 December 2023.

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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.