Financial Reporting Amendment Act 1997

6 References to balance sheet and to profit and loss statement in other Acts
  • (1) Unless the context otherwise requires, every reference to a balance sheet in any Act, other than the principal Act, is a reference to a statement of financial position.

    (2) Unless the context otherwise requires, every reference to a profit and loss statement in any Act, other than the principal Act, is a reference to a statement of financial performance.