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Volunteer POLICY & PROCEDURES Version Approved by Current as at1 Standing Committee 17 April 2015 (SC 15.14.6)1.0 Policy Statement 1.1 CONTEXT The Uniting Church in Australia recognizes the value

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Current as at refers to the most recent date or point in time.

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The purpose of current as at is to inform stakeholders about an entity's financial status or performance at a specific point in time.

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Information such as assets, liabilities, equity, income, and expenses must be reported on current as at.

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