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AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
Extinguishing financial liabilities withExtinguishing financial liabilities with equity instruments
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Extinguishing financial liabilities with equity instruments
D25 A first-time adopter may apply the transitional provisions in Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments as identified in AASB 1048.