Chapter 1 – Preliminary (ss 272-280)

Contents

Section 272 – What this Part contains and use of prefixes — “Companies Act” and “IFRS” [CA 2014 s 272] Section commentary
Section 273 – Overall limitation on discretions with respect to length of financial year and annual return date [CA 2014 s 273] Section commentary
Section 274 – Interpretation (Part 6): provisions relating to financial statements [CA 2014 s 274] Section commentary
Section 275 – Interpretation (Part 6): other definitions and construction provisions [CA 2014 s 275] Section commentary
Section 276 – Construction of references to realised profits [CA 2014 s 276] Section commentary
Section 277 – Construction of references to exemption [CA 2014 s 277] Section commentary
Section 277A – Certain companies may apply provisions of Act to certain earlier financial years [CA 2014 s 277A] Section commentary
Section 278 – Accounting standards generally — power of Minister to specify [CA 2014 s 278] Section commentary
Section 279 – US accounting standards may, in limited cases, be availed of for particular transitional period [CA 2014 s 279] Section commentary
Section 280 – Regulations may permit use of other internationally recognised accounting standards for a particular transitional period [CA 2014 s 280] Section commentary

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