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4 paragraphs found in AASB 14
Footnote 1
… 1048 Interpretation of Standards ) (the Framework ). The term “faithful representation”, which was used in the … based on the requirements of AASB 108 , which retains the term “reliable”. …
REVIEW IN PRONOUNCEMENT
Footnote AusCF1
… identified in AASB 1048 Interpretation of Standards ). The term “faithful representation” encompasses the main … based on the requirements of AASB 108 , which retains the term “reliable”.                           …
REVIEW IN PRONOUNCEMENT
Para 31
… available to users of the financial statements on the same terms as the financial statements and at the same time. If …
REVIEW IN PRONOUNCEMENT
Para AusCF1
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
REVIEW IN PRONOUNCEMENT

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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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