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"id": 883981,
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"type": "speech",
"speaker_name": "Sen. Farhiya",
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"id": 13179,
"legal_name": "Farhiya Ali Haji",
"slug": "farhiya-ali-haji"
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"content": "leave it Clause 23(b) and say all books of accounts and statements. That way, it becomes comprehensive. Otherwise, if we want to be more specific, then we say statement of financial position, statement of financial performance, which used to be called profit and loss account, and statement of financial cash flow. Those are mandatory things needed for any accounting to be produced whether in the private or the public sector. We either remove specificity and replace it with general books of accounts and leave it at that, or write according to the accounting standards and the requirements of book keeping. Madam Temporary Speaker, there are two clauses that had the same things. We do not need Clause 4 because Clause 3 will suffice since it is talking about the same thing."
}