Effective date
14
An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is encouraged for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies this Interpretation to a period beginning before 1 January 2018, it shall disclose that fact.
14A
[Deleted]
14B
[Deleted by the AASB]
14C
[Deleted]
14D
AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraph 5 in the previous version of this Interpretation. Paragraph 14A, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. Paragraph 14C, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9.