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AASB Publications

The AASB Research Report series is designed to provide an avenue for in-depth analysis of financial reporting issues and related empirical work to provide a basis for thought leadership in accounting standard-setting and policy making on financial reporting.

AASB Technical articles and publications may assist constituents to understand particular policy approaches of the AASB or issues. However, they are not official AASB statements, unless otherwise indicated. Further, these papers may not be updated for later developments.