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Framework

Framework for the Preparation and Presentation of Financial Statements

Operative Date Reporting periods beginning on or after 1 July 2021

AASB Extras
Basis for Conclusions on AASB CF 2013-1 re Amendments to the Framework [PDF 144kB]

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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.

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