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Related documents

AASB 1004

Contributions

Operative Date Reporting periods beginning on or after 1 July 2021

Interpretations
INT 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities

AASB Extras
Basis for Conclusions (AASB 1004) [PDF 156kB]
Basis for Conclusions on AASB 1058 Income of Not-for-Profit Entities re aspects relevant to AASB 1004 [PDF 149kB]

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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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