69
CurrentPreparation of annual financial statements and annual reports
Part 5Repeal and transitional provisions
Division 2Transitional provisions
69 Preparation of annual financial statements and annual reports
(1)
This section applies if—
(a)
before the commencement, a department’s accountable officer or a statutory body had started the process for preparing annual financial statements or an annual report; and
(b)
immediately before the commencement, the process had not finished.
(2)
This standard applies in relation to the preparation of the annual financial statements or annual report.
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