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392 definitions found
AASB 11 Definition A[7]
An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …
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AASB 11 Definition A[8]
A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …
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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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