Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AASB | Australian Accounting Standards Board |
| AUASB | Auditing and Assurance Standards Board |
| ASIC | Australian Securities and Investments Commission |
| ASIC Act | Australian Securities and Investments Commission Act 2001 |
| Bill | Corporations Legislation Amendment (Deregulatory and Other Measures) Bill 2014 |
| CAMAC | Corporations and Markets Advisory Committee |
| Corporations Act | Corporations Act 2001 |
| Corporations Regulations | Corporations Regulations 2001 |
| FRC | Financial Reporting Council |
| Minister | the responsible Treasury portfolio Minister |