Effective date

[Deleted by the AASB]

Aus7.2

This Interpretation applies to annual reporting 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.

Aus7.3

AASB 16, issued in February 2016, amended paragraph 5. An entity shall apply that amendment when it applies AASB 16.