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AASB 107

Statement of Cash Flows

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2023

Interpretations
INT 1031 Accounting for the Goods and Services Tax (GST)

IASB Extras
IASB Basis for Conclusions

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Various agenda decisions (latest dated April 2022)

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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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