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AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
Exemptions from other Australian AccountExemptions from other Australian Accounting Standards
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Exemptions from other Australian Accounting Standards
18 An entity may elect to use one or more of the exemptions contained in Appendices C-E. An entity shall not apply these exemptions by analogy to other items.
19 [Deleted by the IASB]