Effective date
9
An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2016. Earlier application is encouraged for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies the Interpretation for a period beginning before 1 January 2016, it shall disclose that fact.
9A
[Deleted by the AASB]
9B
AASB 16, issued in February 2016, amended paragraph 2. An entity shall apply that amendment when it applies AASB 16.