Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (103 of 2004)
Schedule 2 Financial reporting
Part 4 Content of financial reports
Corporations Act 2001
18 Subsection 295(2)
Repeal the subsection, substitute:
(2) The financial statements for the year are:
(a) the financial statements in relation to the entity reported on that are required by the accounting standards; and
(b) if required by the accounting standards - the financial statements in relation to the consolidated entity that are required by the accounting standards.
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