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AASB 129

Financial Reporting in Hyperinflationary Economies

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2027

Interpretations
INT 7 Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies

IASB Extras
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated March 2020)

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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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