20AASB 1056 Superannuation Entities applies to:

20 AASB 1056 Superannuation Entities applies to: (a) general purpose financial statements of each not-for-profit superannuation entity that is a reporting entity; (b) each superannuation entity that elects to prepare financial statements that are held out to be general purpose financial statements; (c) for-profit private sector superannuation entities that are required by legislation to prepare financial statements that comply with either Australian Accounting Standards or accounting standards; and (d) other for-profit private sector superannuation entities that are required only by their constituting document or another document to prepare financial statements that comply with Australian Accounting Standards, provided that the relevant document was created or amended on or after 1 July 2021.