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By Jessica Johl In August 2019, the Australian Accounting Standards Board (AASB) released exposure draft ED 297 ‘Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities’ (the ED). The proposals in the ED have been made in conjunction with ED 295 ‘General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 […]
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