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Accounting standards are authoritative standards for financial accounting and reporting developed through an organised standard-setting process and issued by a recognized standard setting body (the Accounting Standards Board (Board)). The accounting standards as set by the Board specify how transactions and other events are to be recognised, measured, presented and disclosed in government financial statements. The objective of such standards is to meet the needs of users of financial statements by providing the information needed for accountability and decision making.
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The Standard Setting Process | South Africa
Accounting Standards Board (ASB)
the Accounting Standards Board
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The Standard Setting Process
Accounting Standards Board (ASB)