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Accounting standard AASB 1053 Application of Tiers of Australian Accounting Standards will become mandatory from:
Monetary Unit
The standard unit of currency in which financial transactions are recorded and reported in a company's financial statements.
Settlement Date
The day on which cash is received or paid.
Exchange Rate
The price at which one currency can be exchanged for another, influencing international trade and investments.
Credit Terms
The conditions, including payment deadlines and interest, under which credit is extended by a seller to a buyer.
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