Application
14
[Deleted by the AASB]
15
This Interpretation applies to annual reporting periods beginning on or after 1 July 2008. This Interpretation may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008, provided there is early adoption for the same annual reporting period of the following Australian Accounting Standards being issued at about the same time, as applicable:
(a) AASB 1004 Contributions;
(b) AASB 1049 Whole of Government and General Government Sector Financial Reporting;
(c) AASB 1050 Administered Items;
(d) AASB 1051 Land Under Roads;
(e) AASB 1052 Disaggregated Disclosures; and
(f) AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AASs 27, 29 and 31.
[Note: For application dates of paragraphs changed or added by an amending pronouncement, see Compilation Details.]
16
[Deleted by the AASB]
17
When applicable, this Interpretation supersedes UIG Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities, as issued in September 2004.