Application
12
[Deleted by the AASB]
13
The requirements of this Interpretation regarding statements of cash flows also apply to each non-reporting entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act.
14
This Interpretation applies to annual reporting periods beginning on or after 1 January 2005.
[Note: For application dates of paragraphs changed or added by an amending pronouncement, see Compilation Details.]
15
This Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.
16
[Deleted by the AASB]
17
When applicable, this Interpretation supersedes Abstract 31 Accounting for the Goods and Services Tax (GST), as issued in January 2000.
18
Abstract 31 remains applicable until superseded by this Interpretation.