337
In forceInterpretation of accounting, auditing and sustainability standards
Volume 2Chapter 2L, Part 2L.1 to Chapter 5, Part 5.9 sections 283AA to 600K
Chapter 2MFinancial reports, sustainability reports and audit
Part 2M.5Accounting, sustainability and auditing standards
337 Interpretation of accounting, auditing and sustainability standards
In interpreting an accounting, auditing or sustainability standard, unless the contrary intention appears:
(a)
expressions used in the standard have the same meanings as they have in this Chapter; and
(b)
the provisions of Part 1.2 apply as if the standard’s provisions were provisions of this Chapter.
This Act’s bill:Explanatory memorandumSecond reading speech
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