This paper provides a commentary on the approach used by the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB) in setting standards which are consistent with their vision and mission to contribute to stakeholder confidence in the Australian economy, ...
ACCOUNTINGUPDATE NewAASB101‘PresentationofFinancialStatements’ TheAASBhasissuedarevisedAASB101asaresultoftheInternationalAccountingStandardsBoard(IASB)issuingarevisedIAS1‘PresentationofFinancialStatements’. TherevisedAASB101willresultinsignificantchangestoAustralianfinancialreports.Incomeandexpensesmustbepresentedineithera...
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