Australian Regulatory Agencies Ontology
Australian accounting standard setter role of the Australian Accounting Standards Board
https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianAccountingStandardSetter
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- rdf:type
owl:NamedIndividual- rdf:type
cmns-rga:RegulatoryAgency- rdfs:isDefinedBy
https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/- rdfs:label
- Australian accounting standard setter role of the Australian Accounting Standards Board
- skos:definition
- standard-setting role of the Australian Accounting Standards Board
- cmns-av:adaptedFrom
- https://www.aasb.gov.au
- cmns-av:explanatoryNote
- Typed as a regulatory agency because FIBO has no class for a standard setter. The AASB makes accounting standards and sustainability standards that have legal effect under the Corporations Act 2001 (sections 334 and 336A); it does not supervise entities.
- cmns-rlcmp:isPlayedBy
- AustralianAccountingStandardsBoard