Application
2
[Deleted by the AASB]
3
This Standard applies to annual reporting periods beginning on or after 1 July 2013.
[Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation Details.]
4
This Standard may be applied to annual reporting periods beginning on or after 1 July 2009 but before 1 July 2013. When an entity applies this Standard to such an annual reporting period it shall disclose that fact.
5
When an entity elects to early adopt this Standard for an annual reporting period beginning on or after 1 July 2009 but before 1 July 2013 and prepares Tier 2 general purpose financial statements, it shall also adopt the relevant Standards that specify Tier 2 reporting requirements.
6
[Deleted by the AASB]