Effective date (INT1_07-15_ACOMPjun24_01-27) (FP)

An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2016. Earlier application is encouraged for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies the Interpretation for a period beginning before 1 January 2016, it shall disclose that fact.

[Deleted by the AASB]

AASB 16, issued in February 2016, amended paragraph 2. An entity shall apply that amendment when it applies AASB 16.

AASB 18 issued in June 2024 amended paragraphs 6 and 8. An entity shall apply those amendments when it applies AASB 18.