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  2. Point in time
    2009-01-16

annual accounting period

  1. 413(1) (in CIS) a period determined in accordance with CIS 9.2.1 R (Accounting period);
  2. 30(2) (in COLL): the period determined in accordance with COLL 6.8.2 R (3) to COLL 6.8.2 R (7) (Accounting periods).30