Financial Reporting Act definition

Financial Reporting Act means the Financial Reporting Act 1993.
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Financial Reporting Act means the Financial Reporting ▇▇▇ ▇▇▇▇ (NZ). Financial Statements mean, for Westaff Australia, each of the:
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Examples of Financial Reporting Act in a sentence

  • In New Zealand, CPA Australia members must generally practice under standards issued by CPA Australia (Constitution & By-Laws), Professional and Ethical Standards issues by the External Reporting Board, Financial Markets Conduct Act 2013, Financial Reporting Act 1993 and 2013, Auditor Regulation Act 2011, and the Financial Markets Authority.

  • The XRB was established under the Financial Reporting Act 1993 and continues under the Financial Reporting Act 2013 (FRA).

  • The General Partner must prepare and approve financial statements of the Limited Partnership in respect of each Financial Period in accordance with the Act and generally accepted accounting practice (as defined in the Financial Reporting Act 1993).

  • Straight-line depreciation is to be recovered by TrackCo on capital expenditure in respect of which TrackCo is entitled to recover depreciation as referred to in section 8(b), the depreciation term to be determined in accordance with generally accepted accounting practice (as defined in the Financial Reporting Act 1993).

  • The Company is a FMC reporting entity for the purposes of the Financial Reporting Act 2013 and the Financial Market Conduct Act 2013.

  • The ANZ National Consolidated Financial Statements are prepared in accordance with the New Zealand Companies Act 1993 and the Financial Reporting Act 1993.

  • I confirm that: (a) I am: (i) a financial adviser under the Act; or (ii) a qualified statutory accountant under section 5(1) of the Financial Reporting Act 2013; or (iii) a lawyer under section 6 of the Lawyers and Conveyancers Act 2006.

  • Straight-line depreciation is to be recovered by the Access Provider from Toll Rail on capital expenditure in respect of which the Access Provider is entitled to recover depreciation as referred to in section 1.3, the depreciation term to be determined in accordance with generally accepted accounting practice (as defined in the Financial Reporting Act 1993).

  • The Financial Statements have been prepared in accordance with generally accepted accounting practice as that term is defined in the Financial Reporting Act 1993 and to the extent consistent with such generally accepted accounting practice on a basis consistent with that adopted for preceding accounting periods.