Effective date and transition (INT19_08-15_ACOMPjun24_01-27) (FP)

12

An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies this Interpretation for a period beginning before 1 January 2018, it shall disclose that fact.

13

An entity shall apply a change in accounting policy in accordance with AASB 108 from the beginning of the earliest comparative period presented.

14

[Deleted]

15

[Deleted by the AASB]

16

[Deleted]

17

AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended the previous version of this Interpretation as follows: amended paragraphs 4, 5, 7, 9 and 10. Paragraph 14, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. Paragraph 16, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9.

18

AASB 18 Presentation and Disclosure in Financial Statements issued in June 2024 amended paragraph 11. An entity shall apply those amendments when it applies AASB 18.