AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
6In respect of AASB 134, this Standard applies to:
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6 In respect of AASB 134, this Standard applies to:
(a) each disclosing entity required to prepare half-year financial reports in accordance with Part 2M.3 of the Corporations Act;
(b) interim financial reports that are general purpose financial statements of each other reporting entity; and
(c) interim financial reports that are, or are held out to be, general purpose financial statements.