Disclosing entities must prepare a half year financial report in accordance with AASB 134/IAS 34 Interim Financial Reporting.
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Q39: When conducting an audit of financial statements,
Q40: Prior to the finalisation of the financial
Q41: An entity is not permitted to change
Q42: The date at which financial statements are
Q43: If there are difficulties in distinguishing between
Q45: Companies must always disclose the fact that
Q46: If a mistake in applying an accounting
Q47: Adjusting events are indicative of conditions that
Q48: In addition to the annual financial statements,
Q49: The assessment of materiality is a matter
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