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COMMONWEALTH OF AUSTRALIA 2020

ISSN 2208-6129 (Print)

ISSN 2208-6137 (Online)

This publication is available for your use under a Creative Commons Attribution 3.0 Australia licence, with the exception of the Commonwealth Coat of Arms, the AASB and AUASB logos and where otherwise stated. The full licence terms are available from http://creativecommons.org/licenses/by/3.0/au/legalcode.

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AASB or AUASB material used 'as supplied'

Provided you have not modified or transformed AASB or AUASB material in any way including, for example, by changing the AASB or AUASB text; calculating percentage changes; graphing or charting data; or deriving new statistics from published AASB or AUASB statistics – then AASB and the AUASB prefer the following attribution:

Source: The Australian Accounting Standards Board, or

Source: The Auditing and Assurance Standards Board

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Based on The Australian Accounting Standards Board data; or

Based on The Auditing and Assurance Standards Board data

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Other Uses

Enquiries regarding this licence and any other use of this document are welcome at:

AASB

AUASB

Podium Level
Level 14 / 530 Collins Street
MELBOURNE 3000

Podium Level
Level 14 / 530 Collins Street
MELBOURNE 3000

Email: enquiries [at] aasb.gov.au

Email: enquiries [at] auasb.gov.au