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An entity prepares its first IFRS financial statements for the year to 30 September 2020. These financial statements provide comparative figures for the previous year.

An entity prepares its first IFRS financial statements for the year to 30 September 2020. These financial statements provide comparative figures for the previous year. The accounting policies used when preparing the comparative information for the year to 30 September 2019 must comply with international standards as at:

30 September 2020 30 September 2019 1 October 2018 1 October 2019

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