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AASB 12
Standards/Accounting & Auditing as made
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This Accounting Standard is to require an entity to disclose information that enables users of its financial statements to evaluate the nature of, and risks associated with, its interests in other entities, and the effects of those interests on its financial position, financial performance and cash flows.
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Administered by: Treasury
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Exempt from sunsetting by the Legislative Instruments Regulations 2004 Sch 3 item 12
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