Application

2

The following table identifies the disclosure requirements that, in accordance with this Standard, apply to each type of entity to which this Standard applies:

3

This Standard applies to annual reporting periods beginning on or after 1 July 2011.

[Note:  For application dates of paragraphs changed or added by an amending Standard, see Compilation Details.]

4

This Standard, or individual disclosure requirements, may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2011, provided that AASB 2011-1 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project, or its relevant individual amendments, is also adopted early for the same period. When an entity applies this Standard, or individual disclosure requirements, to such an annual reporting period, it shall disclose that fact.

5

[Deleted by the AASB]

5A–5C

[Deleted by the AASB]