Deleted IAS 37 text (AASB137_08-15_COMPmar20_07-21)

Deleted IAS 37 text is not part of AASB 137.

The effect of adopting this Standard on its effective date (or earlier) shall be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Entities are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact shall be disclosed.