Appendix C -- Implementation guidance
This Appendix accompanies, but is not part of, AASB 1051.
The following diagram illustrates the effect of the requirements in this Standard for land under roads acquired before 1 July 2008, assuming an entity with a 1 July 2008 to 30 June 2009 reporting period makes a final election under paragraphs 8 and 9 as at 1 July 2008. (Note that land under roads acquired after 30 June 2008 is accounted for in accordance with AASB 116.)
