sec.11DRequirements for MFR report for particular licensees

### sec.11D Requirements for MFR report for particular licensees This section applies in relation to an MFR report for a category SC1, SC2, 1, 2 or 3 licensee that is required to be given to the commission. Despite section 8 (2) , the signed financial statements included in the MFR report need only comply with— the following prescribed accounting standards— Australian Accounting Standard AASB 101; Australian Accounting Standard AASB 107; Australian Accounting Standard AASB 108; Australian Accounting Standard AASB 1048; and if another Australian Accounting Standard applies in relation to the licensee’s financial position—the recognition and measurement requirements under the other Standard. s 11D prev s 11D ins 2019 SL No. 30 s 15 om 2020 SL No. 241 s 21 pres s 11D ins 2024 SL No. 6 s 4 (sec.11D-ssec.1) This section applies in relation to an MFR report for a category SC1, SC2, 1, 2 or 3 licensee that is required to be given to the commission. (sec.11D-ssec.2) Despite section 8 (2) , the signed financial statements included in the MFR report need only comply with— the following prescribed accounting standards— Australian Accounting Standard AASB 101; Australian Accounting Standard AASB 107; Australian Accounting Standard AASB 108; Australian Accounting Standard AASB 1048; and if another Australian Accounting Standard applies in relation to the licensee’s financial position—the recognition and measurement requirements under the other Standard. - (a) the following prescribed accounting standards— (i) Australian Accounting Standard AASB 101; (ii) Australian Accounting Standard AASB 107; (iii) Australian Accounting Standard AASB 108; (iv) Australian Accounting Standard AASB 1048; and - (i) Australian Accounting Standard AASB 101; - (ii) Australian Accounting Standard AASB 107; - (iii) Australian Accounting Standard AASB 108; - (iv) Australian Accounting Standard AASB 1048; and - (b) if another Australian Accounting Standard applies in relation to the licensee’s financial position—the recognition and measurement requirements under the other Standard. - (i) Australian Accounting Standard AASB 101; - (ii) Australian Accounting Standard AASB 107; - (iii) Australian Accounting Standard AASB 108; - (iv) Australian Accounting Standard AASB 1048; and