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 55 Accounting for Road Earthworks, as issued in May 2004.
14
Abstract 55 remains applicable until superseded by this Interpretation.