Effective date
27
An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies this Interpretation for a period beginning before 1 January 2016, it shall disclose that fact.
27A–27C
[Deleted by the AASB]