CTHRepealedLegislation
Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders
5Comparatives
Start here
Get a plain-English read of 5
Turn the raw legal text into a practical explanation grounded in Commonwealth Authorities and Companies (Financial Statements 2001-2002) Orders.
5 Comparatives
5.1 Subject to Policy 5.2, paragraph 6 of Australian Accounting Standard 37 (AAS 37) applies to disclosures required by these Orders as if ‘FMO’ were substituted for ‘Standard’ in that paragraph.
5.2 Comparative figures are not required, in accordance with Policy 5.1, for Policies 10, 11 – Table A, 16, 18, 22 and 24.3.