In force2023 Revised EditionCurrent version · 2023 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Accounting Standards Act · 2023 Revised Edition · Part · Accounting Standards for Companies and Other Persons
Accounting Standards Act · 2023 Revised Edition · Part · Accounting Standards for Companies and Other Persons
Official textFrom Attorney General's Chambers, unchanged
Accounting standards made or formulated by the Council may apply —
Council
“Council” means the Accounting Standards Council established under section 4;
to all companies or specified classes or descriptions of companies; and
to such persons or such classes of persons as the Minister may prescribe.
Such accounting standards may be of general or specially limited application, and may differ according to differences in time, place or circumstance.
The Council may, from time to time, issue practice directions on the interpretation of the accounting standards made or formulated under this
Part and on matters relating to them and their use in Brunei Darussalam.
Accounting Standards 10
Council
“Council” means the Accounting Standards Council established under section 4;