Effective date (INT2_07-15_COMPmar20_07-21)

14

The effective date and transition requirements of this Interpretation are the same as those for AASB 132. 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 this Interpretation for a period beginning before 1 January 2018, it shall disclose that fact. This Interpretation shall be applied retrospectively.

14A

[Deleted by the AASB]

15

[Deleted]

16-17

[Deleted by the AASB]

18

[Deleted]

19

AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended), AASB 2014-1 Amendments to Australian Accounting Standards and AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) amended the previous version of this Interpretation as follows: amended paragraphs A8 and A10. Paragraph 15, added by AASB 2010‑7, was deleted by AASB 2014-1. Paragraph 18, added by AASB 2014-1, was deleted by AASB 2014-7. An entity shall apply those amendments when it applies AASB 9.