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Disclosure
The act of making new or important information known, especially about financial operations or conditions.
AASB 114
Australian Accounting Standards Board ruling 114, which sets guidelines for segment reporting by financial entities.
AASB 8/IFRS 8
Operating Segments, a standard that requires entities to disclose information about their operating segments, products, services, and geographical areas.
Disclosure Requirements
Rules and regulations that mandate the release of all relevant financial information that could influence the decision-making process of investors, stakeholders, and the public.
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