Application
9
This Interpretation applies when AASB 116 applies.
10
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.]
11
This Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.
12
[Deleted by the AASB]
13
When applicable, this Interpretation supersedes Abstract 30 Depreciation of Long-Lived Physical Assets, including Infrastructure Assets: Condition-Based Depreciation and Other Related Methods, as issued in January 2000.
14
Abstract 30 remains applicable until superseded by this Interpretation.