What the official record says
This Act is the Financial Reporting Amendment Act . This Act (apart from ) comes into force on 1 July 2011. comes into force on 1 July 2012, unless it is brought into force on an earlier date to be appointed by the Governor-General by Order in Council. amends the Financial Reporting Act 1993. Paragraph (c) of the Long Title is amended by omitting and substituting . Paragraph (d) of the Long Title is amended by omitting and substituting . The Long Title is amended by inserting the following paragraph after paragraph (d): The definitions of , , and in section 2(1) are repealed. Section 2(1) is amended by inserting the following definitions in their appropriate alphabetical order: , in relation to a reporting entity or a group and to an accounting period or an interim accounting period of a r