Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)5 Abbreviations
The following abbreviations are used in this Explanatory Memorandum.
AASB | Australian Accounting Standards Board |
ASIC | Australian Securities and Investments Commission |
ASX | Australian Stock Exchange |
CLERP | Corporate Law Economic Reform Program |
FRC | Financial Reporting Council |
IASC | International Accounting Standards Committee |
Law | Corporations Law |
OIS | Offer Information Statements |
Panel | Corporations and Securities Panel |
SMEs | Small and medium sized enterprises |
UIG | Urgent Issues Group |