Effective date
18
[Deleted by the AASB]
Aus18.1
An entity shall apply this Interpretation for annual 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 Interpretation for a period beginning before 1 January 2016, it shall disclose that fact.
19–20
[Deleted by the AASB]
21
AASB 18 issued in June 2024 amended paragraphs 1 and 2. An entity shall apply those amendments when it applies AASB 18.