22Unless specified otherwise in paragraphs 23–26, Interpretations apply to:

22 Unless specified otherwise in paragraphs 23–26, Interpretations apply 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;
(c) each entity that elects to prepare financial statements that are, or are held out to be, general purpose financial statements; and
(d) for-profit private sector entities that have public accountability and are required by legislation to prepare financial statements that comply with either Australian Accounting Standards or accounting standards, and
(e) other for-profit private sector entities that are required only by their constituting document or another document to prepare financial statements that comply with Australian Accounting Standards, provided that the relevant document was created or amended on or after 1 July 2021.
23 Interpretation 110 Government Assistance – No Specific Relation to Operating Activities applies to: as set out in paragraph 22, provided the entity is a for-profit entity.
(a) each 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;
(c) financial statements of a for-profit entity that are, or are held out to be, general purpose financial statements; and
(d) for-profit private sector entities that have public accountability and are required by legislation to comply with Australian Accounting Standards.