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AASB 110 - Events after the Reporting Period - July 2004
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Paragraph 23
An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact.
Paragraph 24
This Standard supersedes IAS 10 Events After the Balance Sheet Date (revised in 1999).