Document ID: chunk:federal_register_of_legislation:F2023C00190:reg:2
Version: federal_register_of_legislation:F2023C00190
Segment Type: reg
Provision Reference: reg 2
Character Range: 4293–9607

2                        The following table identifies the disclosure requirements that, in accordance with this Standard, apply to each type of entity to which this Standard applies:

Type of entity to which the paragraph is applicable                                                                                                                                                                                                      Subject of paragraphs                            Paragraph numbers
Entities preparing general purpose financial statements
For-profit entities and not-for-profit entities, whether in the private sector or the public sector                                                                                                                                                      Compliance with Australian Accounting Standards  7
Reporting framework                                                                                                                                                                                                                                      8
General purpose or special purpose financial statements                                                                                                                                                                                                  9
Audit fees                                                                                                                                                                                                                                               10, 11
Imputation credits                                                                                                                                                                                                                                       12-15
Operating cash flow reconciliation                                                                                                                                                                                                                       16
IFRS Standard not yet issued in Australia                                                                                                                                                                                                                17
Entities preparing special purpose financial statements
For-profit private sector entities required only by their constituting document or another document (created before 1 July 2021 and not amended on or after that date) to prepare financial statements that comply with Australian Accounting Standards  Reporting framework                              8
General purpose or special purpose financial statements                                                                                                                                                                                                  9
Information about special purpose financial statements                                                                                                                                                                                                   9C, 9D
Not-for-profit private sector entities required to comply with this Standard                                                                                                                                                                             Compliance with Australian Accounting Standards  7
Reporting framework                                                                                                                                                                                                                                      8
General purpose or special purpose financial statements                                                                                                                                                                                                  9
Information about special purpose financial statements                                                                                                                                                                                                   9A, 9B
Audit fees                                                                                                                                                                                                                                               10, 11
Imputation credits                                                                                                                                                                                                                                       12-15
Operating cash flow reconciliation                                                                                                                                                                                                                       16
IFRS Standard not yet issued in Australia                                                                                                                                                                                                                17