Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT  

PART 2M.5 - ACCOUNTING AND AUDITING STANDARDS  

SECTION 337  

337   INTERPRETATION OF ACCOUNTING AND AUDITING STANDARDS  

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

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