Is Oz powered up for IFRS?

Australia IFRS

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The state governments of Victoria and South Australia set the pace for global energy reform with a series of asset sales to private investors between 1992 and 1998. Now the industry has once again distinguished itself among its global peers, but for reasons it would rather not discuss. Partly as a result of the electricity reforms it helped set in train, it finds itself particularly disadvantaged by IAS 39, the international financial reporting standard that deals with the

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