Appendix B -- Effective date
This appendix is an integral part of the Standard.
Effective date
B1
An entity shall apply this Standard for annual reporting periods beginning on or after 1 July 2029. Entities may elect to apply this Standard to annual periods beginning before 1 July 2029, provided that AASB 2026-2 Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements is also applied to the same periods. If an entity applies this Standard earlier, it shall disclose that fact.