Document ID: chunk:federal_register_of_legislation:F2023C00190:reg:7:p2
Version: federal_register_of_legislation:F2023C00190
Segment Type: reg
Provision Reference: reg 7 (pt 2/2)
Character Range: 74805–75612

They illustrate aspects of AASB 1054 but are not intended to provide interpretative guidance.

     IG15             The AASB has prepared this guidance and examples to explain and illustrate the application of the requirements in paragraph 9C of this Standard.

     IG16             The table below has been provided for ease of reference to illustrate the types of entities that would generally be within or outside the scope of the requirements in paragraph 9C of this Standard.

#  Type of entity                                                                                                                                                                                                                                                                                            In scope/out of scope