AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
7In respect of AASB 1004, this Standard applies to:
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7 In respect of AASB 1004, this Standard 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;
(b) general purpose financial statements of each other not-for-profit entity that is a reporting entity;
(c) financial statements of not-for-profit entities that are, or are held out to be, general purpose financial statements; and
(d) financial statements of General Government Sectors (GGSs) prepared in accordance with AASB 1049 Whole of Government and General Government Sector Financial Reporting.