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The fourth level of the conceptual framework deals with the 'fundamentals' of ... Qualitative characteristics of financial information ...
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Many Australian entities engage in international activities ... A foreign exchange rate is to be ascertained and applied for this purpose ...
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... the grounds of 'enlightened self-interest', such as ... Enlightened self-interest ... Enlightened self-interest/stakeholder management/corporate legitimacy ...
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A social contract is an unwritten agreement based on custom and ... Rarely, would compliance with the law be unethical, however such instances can arise ...
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Accounting standard setting institutional arrangements in Australia ... Accounting Bulletins (effectively superseded from 1 January 2005) Preparation and enforcement ...
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The cash flow statement is one of four financial statements ... from operating activities to profit or lass shall be disclosed in the financial report' (para. ...
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