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AASB 1057 - Application of Australian Accounting Standards - July 2015
19AASB 1055 Budgetary Reporting applies to:
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19 AASB 1055 Budgetary Reporting applies to:
(a) whole of government general purpose financial statements of each government;
(b) financial statements of each government’s GGS;
(c) general purpose financial statements of each not-for-profit reporting entity within the GGS; and
(d) financial statements of each not-for-profit entity within the GGS that are, or are held out to be, general purpose financial statements.