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AASB 1004 - Contributions - December 2007
Parliamentary appropriations to governmeParliamentary appropriations to government departments
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## Parliamentary appropriations to government departments
Paragraph 32 of this Standard applies only to government departments.
32 Parliamentary appropriations over which a government department gains control during the reporting period shall be recognised as a direct adjustment to equity where the appropriation satisfies the definition of a contribution by owners.
33‒
38 \[Deleted\]