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Which of the following behaviours is illegal?
AASB 101
An Australian Accounting Standard Board issuance that outlines the presentation of financial statements, guiding the structure and content requirements.
Contributed Equity
The total value of the stock that shareholders have directly purchased from the company at the time of issue.
Reconciliation
The process of ensuring that two sets of records or amounts are in agreement, often used in accounting to match financial records with bank statements.
Dividend
A portion of a company's earnings distributed to its shareholders, usually in the form of cash or stock.
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