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What is an abstract class?
Non-Adjusting Events
Events after the reporting period that do not provide new information about conditions existing at the end of the reporting period.
AASB 108
The Australian Accounting Standards Board standard outlining the procedures for making accounting policy changes, correcting errors, and making estimates.
Misstatements
A misstatement in financial information is an error, intentional or not, that causes financial statements to deviate from the true financial position, performance, or cash flows of an entity.
Economic Decisions
Choices made by individuals, firms, or governments regarding allocation of resources to satisfy needs and desires, often involving trade-offs.
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