Transition and effective date
35
An entity shall apply this Standard in its annual financial statements for 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. If an entity applies this Standard in its financial statements for a period before 1 January 2016, it shall disclose that fact.
35A
[Deleted by the AASB]
36
Segment information for prior years that is reported as comparative information for the initial year of application (including application of the amendment to paragraph 23 made in May 2009 in the previous version of this Standard) shall be restated to conform to the requirements of this Standard, unless the necessary information is not available and the cost to develop it would be excessive.
36A–36B
[Deleted by the AASB]
36C
AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended paragraphs 22 and 28 in the previous version of this Standard. An entity shall apply those amendments for annual periods beginning on or after 1 July 2014. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact.