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6 Mar. 2013

The AASB has issued AASB 1055 Budgetary Reporting

The AASB approved Australian Accounting Standards AASB 1055 Budgetary Reportingand AASB 2013-1 Amendments to AASB 1049 – Relocation of Budgetary Reporting Requirements on 5 March 2013. 

The Standards have now been published on the AASB website. AASB 1055 and AASB 2013-1 apply to certain not-for-profit public sector entities in their annual reporting periods beginning on or after 1 July 2014. Early application is permitted.