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AASB 137
The Australian Accounting Standards Board's standard on Provisions, Contingent Liabilities, and Contingent Assets, which outlines how to account for and disclose these items in financial statements.
Insurance Entities
Insurance entities are companies or corporations that provide insurance policies to protect individuals or businesses against risks in exchange for premium payments.
Employee Benefits
Various forms of non-wage compensation provided to employees in addition to their normal wages or salaries.
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