THE CORPORATIONS LAW

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.5 - ACCOUNTING STANDARDS

SECTION 337   INTERPRETATION OF ACCOUNTING STANDARDS  

337     In interpreting an accounting standard, unless the contrary intention appears:

(a)  expressions used in the standard have the same meaning 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.




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