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Which of the Following Statements Concerning AASB 1052 'Disaggregated Disclosures

Question 18

Multiple Choice

Which of the following statements concerning AASB 1052 'Disaggregated Disclosures' is not correct?


A) AASB 1052 requires that where local governments are required to use fund accounting for grant purposes, they do not need to prepare general-purpose financial reports.
B) AASB 1052 deems each local government to be a reporting entity.
C) AASB 1052 requires local governments to use accrual accounting.
D) AASB 1052 requires each local government to prepare general-purpose financial reports.

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