Effective date
[Deleted by the AASB]
Aus7.2
This Interpretation applies to annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 January 2016.
Aus7.3
AASB 16, issued in February 2016, amended paragraph 5. An entity shall apply that amendment when it applies AASB 16.