- Laws of Fiji

Last Updated: 24 June 2022

[COM 391] Preparation of financial statements391

391

(1) The financial statements must comply with the accounting standards and give a true and fair view of the financial position and performance of the company, managed investment scheme or consolidated entity.

(2) The pro forma financial statements must comply with the accounting standards and must be true and fair in all material respects.

[subs (2) am Act 3 of 2016 s 16, effective 1 January 2016]