OBS_VALUE: <ul><li><a href=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/australia/ target=_blank>International Financial Reporting Standards Foundation(IFRS Jurisdiction Profile for Australia, Last updated: 23 June 2017, Last accessed in June 2020 )</a></li><li><a href=https://www.apra.gov.au/adi-standards-and-guidance target=_blank>Australian Prudential Regulation Authority- Prudential and Reporting Standards for Authorised deposit-taking institutions(APRA, Reporting standards for Authorised Deposit-taking Institutions, Last accessed in June 2020)</a></li></ul>