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AASB 1048 - Interpretation of Standards - December 2013
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Objective
1 The objective of this Standard is to provide an up-to-date listing of Australian Interpretations and to ensure the effectiveness of references in Australian Accounting Standards to Australian Interpretations and to the Framework for the Preparation and Presentation of Financial Statements (Framework). AASB and UIG Interpretations are referred to collectively in this Standard as Australian Interpretations.