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AASB Staff Papers

Title	Last Updated
For Profit User and Preparer Survey Report	Dec 2018
AASB Discussion Paper: Improving Financial Reporting for Australian Public Sector - Appendices to Public Sector Discussion Paper	Jun 2018
AASB Staff Paper: Comparison of Standards for Smaller Entities	Apr 2018
AASB Discussion Paper: Improving Financial Reporting for Australian Charities - Appendices to Charity Discussion Paper - AASB Submission to ACNC Legislative Review	Nov 2017 Feb 2018
AASB Staff Report: Australian Accounting Standards Board and International Public Sector Accounting Standards Board Pronouncements – A Comparison	May 2017
AASB Staff Paper: Modifications to Australian Accounting Standards for Not-for-Profit Entities	May 2017
AASB Staff Paper: To Disclose or Not to Disclose – Materiality is the Question	Feb 2014
AASB Discussion Paper: Initial Accounting for Internally Generated Intangible Assets	Sep 2013
AASB Staff Paper: Possible Financial Reporting Implications of the Fixed Price Phase of the Carbon Pricing Mechanism for Emitter Entities	Jul 2013
AASB Staff Paper: Financial Reporting Implications of the Carbon Tax for Government	Feb 2013
Relevance of Parent Entity Financial Reports	2003

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