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Scope (AASB11_07-15_COMPfeb18_01-19)

Scope (AASB11_07-15_COMPfeb18_01-19)

Scope

3

This Standard shall be applied by all entities that are a party to a joint arrangement.

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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.