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AASB 101 - Presentation of Financial Statements - October 2006
Australian IMPLEMENTATION GuidanceAustralian IMPLEMENTATION Guidance
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Australian IMPLEMENTATION Guidance
Australian implementation guidance accompanies, but is not part of, AASB 101. The following example illustrates the application of the disclosure requirements in paragraphs Aus126.3 to Aus126.5 of the Standard, which relate to dividend and franking details. The example does not illustrate all possible circumstances. The illustrative example is not intended to be a template or model and is therefore not exhaustive.