6AAASB 17 Insurance Contracts applies to:

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6A AASB 17 Insurance Contracts applies to:
(a) each entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act and that is a reporting entity;
(b) general purpose financial statements of each other reporting entity; and
(c) financial statements that are, or are held out to be, general purpose financial statements;
except when the entity is:
(d) a superannuation entity applying AASB 1056; or
(e) a not-for-profit public sector entity.
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Section 6A - AASB 17 Insurance Contracts - July 2017 - AASB 17 Insurance Contracts applies to: | Zoe