Effective date


[Deleted by the AASB]


An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies the Interpretation for a period beginning before 1 January 2018, it shall disclose that fact.




AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended paragraphs 3, 5–7, 14, 16, AG1 and AG8(a) in the previous version of this Interpretation. Paragraph 18A, 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.