s 750
In forceExemptions from certain Australian Accounting Standards
Chapter 12Industrial organisations and associated entities
Part 11Records and accounts
Division 6Accounts and audit
Subdivision 1Preliminary
750 Exemptions from certain Australian Accounting Standards
(1)
The registrar may, by written notice, decide that particular Australian Accounting Standards do not apply in relation to an organisation or to a class of organisations.
(2)
In considering whether a particular Australian Accounting Standard should not apply in relation to an organisation or organisations, the registrar must have regard to the cost to the organisation or organisations of complying with the standard and the information needs of the members of the organisation or organisations.
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