Application and Scope
2
[Deleted by the AASB]
3
This Standard applies to annual reporting periods beginning on or after 1 July 2014.
[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 before 1 July 2014, provided that AASB 2013-1 Amendments to AASB 1049 – Relocation of Budgetary Reporting Requirements is also applied to the same period.
5
[Deleted by the AASB]