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AASB Essays

The AASB Essay series is designed to provide an avenue for a wide range of financial reporting issues to be discussed and for ideas to be raised to stimulate debate and provide thought leadership in accounting standard-setting.

Title Last Updated
The Critical Role of the Reporting Entity Concept in Australian Financial Reporting Apr 2014
Rethinking the Path from an Objective of Economic Decision Making to a Disclosure and Presentation Framework Aug 2013