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Which wave does NOT belong to the group?
IAS 20
A regulation named "Accounting for Government Grants and Disclosure of Government Assistance" under International Accounting Standards.
Government Grant
Financial assistance provided by the government to entities, usually in the form of cash or tax breaks, with specific conditions for use.
Performance Obligation
A commitment in a contract to transfer a distinct good or service to a customer, which is a fundamental concept in revenue recognition.
AASB 141
An Australian Accounting Standard that deals with the agricultural activity, providing guidance on the accounting for agricultural produce and the land on which agriculture is conducted.
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