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Overview of the key aspects of the concurrent AASB conceptual framework; Summary of the key changes in the revised IASB conceptual framework compared...
- Overview of the key aspects of the concurrent AASB conceptual framework;
- Summary of the key changes in the revised IASB conceptual framework compared to the AASB framework;
- Position statement of whether the AASB should adopt the IASB framework in its current form based on assessment of its suitability for the "sector-neutral" Australian context.
