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AASB 128
The Australian Accounting Standards Board’s standard on Investments in Associates and Joint Ventures, outlining the accounting for interests in joint ventures and associates.
Identification Requirements
The criteria or documents required to establish the identity of an individual or entity in legal or financial transactions.
Disclosure Requirements
Regulations or standards mandating the reveal of certain information by entities, ensuring transparency in financial reporting and governance.
Journal Adjustment
Entries made in the accounting journals to correct or update financial records.
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