CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
2Subject to paragraphs 3–8, this Standard applies to:
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2 Subject to paragraphs 3–8, this Standard 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.