Financial Reporting Act 2013

6 Meaning of financial statements

In this Act, financial statements, in relation to a reporting entity and a balance date,—

(a)

means the statements for the entity as at the balance date, or in relation to the accounting period ending at the balance date, that are required to be prepared in respect of the entity by an applicable financial reporting standard or a non-GAAP standard; and

(b)

includes any notes giving information relating to those statements that are required by an applicable financial reporting standard or a non-GAAP standard.