Effective date (AASB129_08-15_ACOMPjun24_01-27) (FP)

This Standard becomes operative for financial statements covering 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.

AASB 18 issued in June 2024 amended paragraphs 8 and 25. An entity shall apply those amendments when it applies AASB 18.