Operative Date
6
This Standard applies to annual reporting periods beginning on or after 1 January 2009.
[Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation Details.]
7
This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009 provided that AASB 101 Presentation of Financial Statements (September 2007) and AASB 8 Operating Segments are also applied to the period. If an entity adopts this Standard for an earlier period, it shall disclose that fact.
8
When applied or operative, this Standard supersedes AASB 1039 Concise Financial Reports made on 14 April 2005.