Part 2 INTERPRETING THE STANDARDS
| 2 | The standards specified in Part 1 of this Schedule must be interpreted as follows. |
| 3 | For the purposes of standards 143, 147, 148, 149 and 151 “financial year” means the body’s own financial year. |
| 2 | The standards specified in Part 1 of this Schedule must be interpreted as follows. |
| 3 | For the purposes of standards 143, 147, 148, 149 and 151 “financial year” means the body’s own financial year. |