CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
3In respect of AASB 101 and AASB 108, this Standard applies to:
Start here
Get a plain-English read of 3
Turn the raw legal text into a practical explanation grounded in AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011.
3 In respect of AASB 101 and AASB 108, this Standard applies to:
(a) each entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act;
(b) general purpose financial statements of each reporting entity; and
(c) financial statements that are, or are held out to be, general purpose financial statements.