9 AASB 133 Earnings per Share applies to: (a) each not-for-profit entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act and that is a reporting entity or discloses earnings per share; and (b) for-profit private sector entities that are required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act or disclose earnings per share.

Previous section6AAASB 17 Insurance Contracts applies as set out in paragraph 5, except when the entity is:Next section10AASB 134 Interim Financial Reporting applies to:

Section 9 - AASB 1057 - Application of Australian Accounting Standards - July 2015 - AASB 133 Earnings per Share applies to: — Zoe