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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
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Australian Accounting Standard
AASB 121
Related documents
INT 23
Uncertainty over Income Tax Treatments
Operative Date
Reporting periods beginning on or after
1 July 2021
but before
1 January 2022
IFRS IC Agenda Decisions
Various agenda decisions (latest dated September 2019)
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