House of Representatives
Corporations Amendment (Corporate Reporting Reform) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Minister for Financial Services, Superannuation, Corporate Law and Human Services, the Hon Chris BowenGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AASB | Australian Accounting Standards Board |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| ASIC Act | Australian Securities and Investments Commission Act 2001 |
| AUASB | Auditing and Assurance Standards Board |
| CAC Act | Commonwealth Authorities and Companies Act 1997 |
| CALDB | Company Auditors and Liquidators Disciplinary Board |
| Corporations Act | Corporations Act 2001 |
| CPAA | CPA Australia |
| FMA Act | Financial Management and Accountability Act 1997 |
| FRC | Financial Reporting Council |
| GRI Act | Governance Review Implementation (AASB and AUASB) Act 2008 |
| IASB | International Accounting Standards Board |
| ICAA | Institute of Chartered Accountants in Australia |
| IFRS | International Financial Reporting Standards |
| IPAA | Insolvency Practitioners Association of Australia |
| NIA | National Institute of Accountants |
| RIS | Regulation Impact Statement |