Effective date and transition (INT19_08-15_COMPmay19_01-20)

12

An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies this Interpretation for a period beginning before 1 January 2018, it shall disclose that fact.

13

An entity shall apply a change in accounting policy in accordance with AASB 108 from the beginning of the earliest comparative period presented.

14

[Deleted]

15

[Deleted by the AASB]

16

[Deleted]

17

AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended the previous version of this Interpretation as follows: amended paragraphs 4, 5, 7, 9 and 10. Paragraph 14, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. Paragraph 16, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9.