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.


 

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