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Accounting Standard AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures
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Application
3 The amendments set out in this Standard apply to entities and financial statements in accordance with the application of AASB 1060 set out in AASB 1057 Application of Australian Accounting Standards.
4 This Standard applies to annual periods beginning on or after 1 January 2024 that end on or after 30 June 2024. Earlier application is permitted.