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322 definitions found
AASB 1058 Definition A[5]
The event that the government, legislature or other authority has determined will be subject to taxation. …
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AASB 1058 Definition A[6]
Economic benefits compulsorily paid or payable to public sector entities in accordance with laws and/or regulations established to provide income to the government.   Taxes exclude fines …
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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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