AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
8In respect of AASB 1038, this Standard applies to each entity that is:
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8 In respect of AASB 1038, this Standard applies to each entity that is:
(a) a life insurer; or
(b) the parent in a group that includes a life insurer;
when the entity:
(c) is a reporting entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act;
(d) is an other reporting entity and prepares general purpose financial statements; or
(e) prepares financial statements that are, or are held out to be, general purpose financial statements.