Document ID: chunk:federal_register_of_legislation:F2023C00190:reg:9b:p41
Version: federal_register_of_legislation:F2023C00190
Segment Type: reg
Provision Reference: reg 9B (pt 41/41)
Character Range: 221093–221799

requires an entity to disclose whether the financial statements are general purpose financial statements or special purpose financial statements.
  [23]  Public sector entities were excluded from the scope of this broad project because the Board had a separate project addressing the public sector financial reporting framework.
  [24]  In relation to for-profit private sector entities, the proposals were developed as an interim measure while the Board continued with its ED 297 proposals.
  [25]  With limited exceptions, consistent with transaction neutrality the proposed disclosures in ED 302 for for-profit entities were based on the disclosures specified in AASB 2019-4 for not-for-profit entities.