The standard that I'm referring to can be found here:
https://www.auasb.gov.au/admin/file/content102/c3/ASA_540_12-18_FRL.pdf
The playlist of Standards Explained
https://www.youtube.com/playlist?list=PLpJRVR3iB5Z7ST2Lc9SYeHHUznmlkVhqe
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