Document ID: chunk:federal_register_of_legislation:F2023C00381:reg:10
Version: federal_register_of_legislation:F2023C00381
Segment Type: reg
Provision Reference: reg 10
Character Range: 9371–10391

10                    AASB 134 Interim Financial Reporting applies to:
(a)                   each disclosing entity required to prepare half-year financial reports in accordance with Part 2M.3 of the Corporations Act;
(b) interim financial reports that are general purpose financial statements of each not-for-profit entity that is a reporting entity;
(c) each entity that elects to prepare interim financial reports that are, or are held out to be, general purpose financial statements;
(d) interim financial reports of for-profit private sector entities that are required by legislation to prepare financial statements that comply with either Australian Accounting Standards or accounting standards; and
(e) interim financial reports of 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.