Document ID: chunk:federal_register_of_legislation:F2023L00018:reg:2
Version: federal_register_of_legislation:F2023L00018
Segment Type: reg
Provision Reference: reg 2
Character Range: 11208–12172

2  Not-for-profit private sector entities
   Charities registered with the Australian Charities and Not-for-profits Commission (ACNC)
   -          that have annual revenue of $250,000 or more (ie medium and large charities), preparing special purpose financial statements and required to comply with the ACNC reporting requirements for such financial statements  In scope, must comply with AASB 1054
   -          that have annual revenue of less than $250,000 (ie small charities)                                                                                                                                                     Not in scope
   -          that have annual revenue of $250,000 or more, medium and large charities preparing special purpose financial statements and not required to comply with the ACNC reporting requirements for such financial statements   Not in scope
   …

Amendments to AASB Practice Statement 2 Making Materiality Judgements