Appendix C

Effective date and transition | Effective date

This appendix is an integral part of AASB 14.

Effective date and transition

Effective date

C1

[Deleted by the AASB]

C2

AASB 18 issued in June 2024 amended paragraphs 19, B13 and B14 and the subheading before paragraph 9. An entity shall apply those amendments when it applies AASB 18.