{"id":"F2012L01585","name":"AASB 1048 - Interpretation of Standards - June 2012","slug":"aasb-1048-interpretation-of-standards-june-2012","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89559,"registerId":"commonwealth-F2012L01585-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Obtaining Copies of Accounting Standards","sectionType":"part","heading":"Obtaining Copies of Accounting Standards","content":"## Obtaining Copies of Accounting Standards\n\nCompiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au.\n\nPrinted copies of original Standards and amending Standards are available for purchase by contacting:\n\n| The Customer Service OfficerAustralian Accounting Standards BoardLevel 7600 Bourke StreetMelbourne VictoriaAUSTRALIA | Postal address:PO Box 204Collins Street West Victoria 8007AUSTRALIA |\n| -------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| Phone: (03) 9617 7637Fax: (03) 9617 7608E-mail: publications@aasb.gov.auWebsite: www.aasb.gov.au | |","sortOrder":0},{"sectionNumber":"Other Enquiries","sectionType":"part","heading":"Other Enquiries","content":"## Other Enquiries\n\nPhone: (03) 9617 7600\n\nFax: (03) 9617 7608\n\nE-mail: standard@aasb.gov.au\n\nCOPYRIGHT\n\n© 2013 Commonwealth of Australia\n\nThis work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission. Requests and enquiries concerning reproduction and rights should be addressed to The Director of Finance and Administration, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.","sortOrder":1},{"sectionNumber":"CONTENTS","sectionType":"part","heading":"CONTENTS","content":"# CONTENTS\n\nCOMPILATION DETAILS\n\nComparison with International Pronouncements\n\nAccounting Standard\n\nAASB 1048 Interpretation of Standards\n\nParagraphs\n\nObjective 1\n\nApplication 2 – 6\n\nScope 7 – 8\n\nAustralian Interpretations corresponding to IASB Interpretations 9 – 10\n\nOther Australian Interpretations 11 – 12\n\nAustralian Accounting Standard AASB 1048 Interpretation of Standards (as amended) is set out in paragraphs 1 – 12. All the paragraphs have equal authority. In the absence of explicit guidance, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies.","sortOrder":2},{"sectionNumber":"compilation details","sectionType":"part","heading":"compilation details","content":"# compilation details\n\n## Accounting Standard AASB 1048 Interpretation of Standards as amended\n\nThis compiled Standard applies to annual reporting periods beginning on or after 1 January 2013. It takes into account amendments up to and including 17 December 2012 and was prepared on 23 September 2013 by the staff of the Australian Accounting Standards Board (AASB).\n\nThis compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 1048 (June 2012) as amended by other Accounting Standards, which are listed in the Table below.\n\n### Table of Standards\n\n| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |\n| ----------- | ----------- | ---------------------------------------------------------- | ---------------------------------------------- |\n| AASB 1048 | 29 Jun 2012 | (ending) 30 Jun 2012 | see (a) below |\n| AASB 2012-9 | 17 Dec 2012 | (beginning) 1 Jan 2013 | see (b) below |\n\n(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 30 June 2012.\n\n(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013.\n\n### Table of Amendments\n\n| Paragraph affected | How affected | By … [paragraph] |\n| ------------------ | ------------ | ---------------- |\n| 11 | amended | AASB 2012-9 [6] |","sortOrder":3},{"sectionNumber":"Accounting Standard AASB 1048 Interpreta","sectionType":"part","heading":"Accounting Standard AASB 1048 Interpretation of Standards as amended","content":"## Accounting Standard AASB 1048 Interpretation of Standards as amended\n\nThis compiled Standard applies to annual reporting periods beginning on or after 1 January 2013. It takes into account amendments up to and including 17 December 2012 and was prepared on 23 September 2013 by the staff of the Australian Accounting Standards Board (AASB).\n\nThis compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 1048 (June 2012) as amended by other Accounting Standards, which are listed in the Table below.","sortOrder":4},{"sectionNumber":"Table of Standards","sectionType":"division","heading":"Table of Standards","content":"### Table of Standards\n\n| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |\n| ----------- | ----------- | ---------------------------------------------------------- | ---------------------------------------------- |\n| AASB 1048 | 29 Jun 2012 | (ending) 30 Jun 2012 | see (a) below |\n| AASB 2012-9 | 17 Dec 2012 | (beginning) 1 Jan 2013 | see (b) below |\n\n(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 30 June 2012.\n\n(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013.","sortOrder":5},{"sectionNumber":"Table of Amendments","sectionType":"division","heading":"Table of Amendments","content":"### Table of Amendments\n\n| Paragraph affected | How affected | By … [paragraph] |\n| ------------------ | ------------ | ---------------- |\n| 11 | amended | AASB 2012-9 [6] |","sortOrder":6},{"sectionNumber":"cOMPARISON WITH INTERNATIONAL PRONOUNCEM","sectionType":"part","heading":"cOMPARISON WITH INTERNATIONAL PRONOUNCEMENTS","content":"# cOMPARISON WITH \nINTERNATIONAL PRONOUNCEMENTS\n\n## AASB 1048 and IASB Pronouncements\n\nThere is no International Accounting Standards Board (IASB) Standard that directly corresponds to AASB 1048. However, Table 1 in AASB 1048 (see paragraph 9) contains a list of Australian Interpretations identifying the corresponding IASB Interpretations.\n\n### Compliance with IFRSs\n\nFor-profit entities that comply with the Australian Interpretations designated in this Standard as corresponding to the IASB Interpretations as amended will simultaneously be in compliance with the Interpretations referred to by the IASB in its definition of International Financial Reporting Standards (IFRSs). Such compliance is one of the prerequisites that needs to be met before an entity can make an explicit and unreserved statement of compliance with IFRSs, as described in AASB 101 Presentation of Financial Statements.","sortOrder":7},{"sectionNumber":"AASB 1048 and IASB Pronouncements","sectionType":"part","heading":"AASB 1048 and IASB Pronouncements","content":"## AASB 1048 and IASB Pronouncements\n\nThere is no International Accounting Standards Board (IASB) Standard that directly corresponds to AASB 1048. However, Table 1 in AASB 1048 (see paragraph 9) contains a list of Australian Interpretations identifying the corresponding IASB Interpretations.","sortOrder":8},{"sectionNumber":"Compliance with IFRSs","sectionType":"division","heading":"Compliance with IFRSs","content":"### Compliance with IFRSs\n\nFor-profit entities that comply with the Australian Interpretations designated in this Standard as corresponding to the IASB Interpretations as amended will simultaneously be in compliance with the Interpretations referred to by the IASB in its definition of International Financial Reporting Standards (IFRSs). Such compliance is one of the prerequisites that needs to be met before an entity can make an explicit and unreserved statement of compliance with IFRSs, as described in AASB 101 Presentation of Financial Statements.","sortOrder":9},{"sectionNumber":"aCCOUNTING STANDARD AASB 1048","sectionType":"part","heading":"aCCOUNTING STANDARD AASB 1048","content":"# aCCOUNTING STANDARD AASB 1048\n\nThe Australian Accounting Standards Board made Accounting Standard AASB 1048 Interpretation of Standards under section 334 of the Corporations Act 2001 on 29 June 2012.\n\nThis compiled version of AASB 1048 applies to annual reporting periods beginning on or after 1 January 2013. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 17 December 2012 (see Compilation Details).","sortOrder":10},{"sectionNumber":"Objective","sectionType":"part","heading":"Objective","content":"## Objective\n\n1 The objective of this Standard is to provide an up-to-date listing of Australian Interpretations and to ensure the effectiveness of references in Australian Accounting Standards to Australian Interpretations. AASB and UIG Interpretations are referred to collectively in this Standard as Australian Interpretations.","sortOrder":12},{"sectionNumber":"Application","sectionType":"part","heading":"Application","content":"## Application\n\n2 This Standard applies to:\n\n(a) each entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act;\n\n(b) general purpose financial statements of each reporting entity; and\n\n(c) financial statements that are, or are held out to be, general purpose financial statements.\n\n3 This Standard applies to annual reporting periods ending on or after 30 June 2012. \n\\[Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation Details.\\]\n\n4 This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 that end before 30 June 2012.\n\n5 The requirements specified in this Standard apply to the financial statements where information resulting from their application is material in accordance with AASB 1031 Materiality.\n\n6 When applicable, this Standard supersedes AASB 1048 Interpretation of Standards as issued in June 2010.","sortOrder":13},{"sectionNumber":"Scope","sectionType":"part","heading":"Scope","content":"## Scope\n\n7 This Standard refers to all Australian Interpretations currently approved by the AASB and applicable to any period[\\[1\\]](#_ftn1) specified in paragraph 3, classified according to whether or not they correspond to Interpretations adopted by the International Accounting Standards Board (IASB).\n\n8 For ease of presentation, the Australian Interpretations are set out in two separate tables: in paragraph 9, Table 1 lists those corresponding to IASB Interpretations and, in paragraph 11, Table 2 lists the other Interpretations. Each reference to an Interpretation in a row in each of the Tables 1 and 2 is to be treated as a separate provision of this Standard.","sortOrder":14},{"sectionNumber":"Australian Interpretations corresponding","sectionType":"part","heading":"Australian Interpretations corresponding to IASB Interpretations","content":"## Australian Interpretations corresponding to IASB Interpretations\n\n9 An entity shall apply each relevant Australian Interpretation listed in Table 1 below.\n\n```html\n
Table 1: Australian Interpretations corresponding to IASB Interpretations

Interpretation

Issue Date

Title

Application Date (annual reporting periods)

IFRIC or SIC Interp’n

1

June 2009

[as amended to]

Changes in Existing Decommissioning, Restoration and Similar Liabilities

(beginning)

1 January 2009

IFRIC 1

2

June 2012

[as amended to]

Members’ Shares in Co‑operative Entities and Similar Instruments

(beginning)

1 July 2013

IFRIC 2

2

June 2012

[as amended to]

Members’ Shares in Co‑operative Entities and Similar Instruments

(beginning)

1 January 2013

IFRIC 2

2

May 2011

[as amended to]

Members’ Shares in Co‑operative Entities and Similar Instruments

(beginning)

1 July 2011

IFRIC 2

2

December 2009

[as amended to]

Members’ Shares in Co‑operative Entities and Similar Instruments

(beginning)

1 January 2011

IFRIC 2

\n```\n\n| 4September 2011[as amended to] | Determining whether an Arrangement contains a Lease | (beginning)1 July 2013 | IFRIC 4 |\n| ------------------------------ | ------------------------------------------------------------------------------------------------------- | ------------------------- | ------- |\n| 4September 2011[as amended to] | Determining whether an Arrangement contains a Lease | (beginning)1 January 2013 | IFRIC 4 |\n| 4December 2009[as amended to] | Determining whether an Arrangement contains a Lease | (beginning)1 January 2011 | IFRIC 4 |\n| 5August 2011[as amended to] | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | (beginning)1 July 2013 | IFRIC 5 |\n| 5August 2011[as amended to] | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | (beginning)1 January 2013 | IFRIC 5 |\n| 5September 2007[as amended to] | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | (beginning)1 January 2009 | IFRIC 5 |\n| 6September 2007[as amended to] | Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment | (beginning)1 January 2009 | IFRIC 6 |\n| 7October 2009[as amended to] | Applying the Restatement Approach under AASB 129 Financial Reporting in Hyper­inflationary Economies | (beginning)1 January 2009 | IFRIC 7 |\n\n| 9August 2011[as amended to] | Reassessment of Embedded Derivatives | (beginning)1 January 2013 | IFRIC 9 |\n| -------------------------------- | --------------------------------------------------------------------------------------------------- | ------------------------- | -------- |\n| 9May 2009[as amended to] | Reassessment of Embedded Derivatives | (beginning)1 July 2009 | IFRIC 9 |\n| 10December 2010[as amended to] | Interim Financial Reporting and Impairment | (beginning)1 January 2013 | IFRIC 10 |\n| 10October 2009[as amended to] | Interim Financial Reporting and Impairment | (beginning)1 January 2009 | IFRIC 10 |\n| 12September 2011[as amended to] | Service Concession Arrangements | (beginning)1 January 2013 | IFRIC 12 |\n| 12June 2009[as amended to] | Service Concession Arrangements | (beginning)1 January 2009 | IFRIC 12 |\n| 13September 2011[as amended to] | Customer Loyalty Programmes | (beginning)1 January 2013 | IFRIC 13 |\n| 13June 2010[as amended to] | Customer Loyalty Programmes | (beginning)1 January 2011 | IFRIC 13 |\n| 14September 2011[as amended to] | AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | (beginning)1 January 2013 | IFRIC 14 |\n| 14December 2009[as amended to] | AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | (beginning)1 January 2011 | IFRIC 14 |\n| 15June 2010[as amended to] | Agreements for the Construction of Real Estate | (beginning)1 July 2013 | IFRIC 15 |\n| 15August 2008 | Agreements for the Construction of Real Estate | (beginning)1 January 2009 | IFRIC 15 |\n| 16August 2011[as amended to] | Hedges of a Net Investment in a Foreign Operation | (beginning)1 January 2013 | IFRIC 16 |\n| 16December 2009[as amended to] | Hedges of a Net Investment in a Foreign Operation | (beginning)1 January 2011 | IFRIC 16 |\n| 17September 2011[as amended to] | Distributions of Non-cash Assets to Owners | (beginning)1 July 2013 | IFRIC 17 |\n| 17September 2011[as amended to] | Distributions of Non-cash Assets to Owners | (beginning)1 January 2013 | IFRIC 17 |\n| 17June 2009[as amended to] | Distributions of Non-cash Assets to Owners | (beginning)1 July 2009 | IFRIC 17 |\n| 18March 2009 | Transfers of Assets from Customers | (ending)1 July 2009 | IFRIC 18 |\n| 19September 2011[as amended to] | Extinguishing Financial Liabilities with Equity Instruments | (beginning)1 January 2013 | IFRIC 19 |\n| 19December 2009 | Extinguishing Financial Liabilities with Equity Instruments | (beginning)1 July 2010 | IFRIC 19 |\n| 20November 2011 | Stripping Costs in the Production Phase of a Surface Mine | (beginning)1 January 2013 | IFRIC 20 |\n| 107June 2009[as amended to] | Introduction of the Euro | (beginning)1 July 2009 | SIC-7 |\n| 110September 2007[as amended to] | Government Assistance – No Specific Relation to Operating Activities | (beginning)1 January 2009 | SIC-10 |\n| 112May 2011[as amended to] | Consolidation – Special Purpose Entities | (beginning)1 July 2011 | SIC-12 |\n| 112October 2010[as amended to] | Consolidation – Special Purpose Entities | (beginning)1 January 2011 | SIC-12 |\n| 113May 2011[as amended to] | Jointly Controlled Entities – Non-Monetary Contributions by Venturers | (beginning)1 July 2011 | SIC-13 |\n| 113September 2007[as amended to] | Jointly Controlled Entities – Non-Monetary Contributions by Venturers | (beginning)1 January 2009 | SIC-13 |\n| 115October 2010[as amended to] | Operating Leases – Incentives | (beginning)1 January 2011 | SIC-15 |\n| 121September 2007[as amended to] | Income Taxes – Recovery of Revalued Non-Depreciable Assets | (beginning)1 January 2009 | SIC-21 |\n| 125June 2009[as amended to] | Income Taxes – Changes in the Tax Status of an Entity or its Shareholders | (beginning)1 January 2009 | SIC-25 |\n| 127December 2010[as amended to] | Evaluating the Substance of Transactions Involving the Legal Form of a Lease | (beginning)1 July 2013 | SIC-27 |\n| 127December 2010[as amended to] | Evaluating the Substance of Transactions Involving the Legal Form of a Lease | (beginning)1 January 2013 | SIC-27 |\n| 127October 2010[as amended to] | Evaluating the Substance of Transactions Involving the Legal Form of a Lease | (beginning)1 January 2011 | SIC-27 |\n\n| 129June 2010[as amended to] | Service Concession Arrangements: Disclosures | (beginning)1 July 2013 | SIC-29 |\n| -------------------------------- | ------------------------------------------------------------ | ------------------------- | ------ |\n| 129June 2009[as amended to] | Service Concession Arrangements: Disclosures | (beginning)1 January 2009 | SIC-29 |\n| 131September 2011[as amended to] | Revenue – Barter Transactions Involving Advertising Services | (beginning)1 January 2013 | SIC-31 |\n| 131September 2007[as amended to] | Revenue – Barter Transactions Involving Advertising Services | (beginning)1 January 2009 | SIC-31 |\n| 132September 2011[as amended to] | Intangible Assets – Web Site Costs | (beginning)1 January 2013 | SIC-32 |\n| 132October 2010[as amended to] | Intangible Assets – Web Site Costs | (beginning)1 January 2011 | SIC-32 |\n\n10 The principal application date listed in Table 1 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 1, subject to the early application requirements of the Interpretation. However, an Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.\n\n## Other Australian Interpretations\n\n11 An entity shall apply each relevant Australian Interpretation listed in Table 2 below.\n\n```html\n
Table 2: Other Australian Interpretations

Interpretation

Issue Date

Title

Application Date (annual reporting periods)

1003

November 2007

Australian Petroleum Resource Rent Tax

(ending)

30 June 2008

1019

December 2007

[as amended to]

The Superannuation Contributions Surcharge

(beginning)

1 January 2009

1030

September 2007

[as amended to]

Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods

(beginning)

1 January 2009

1031

December 2007

[as amended to]

Accounting for the Goods and Services Tax (GST)

(beginning)

1 January 2009

1038

December 2007

Contributions by Owners Made to Wholly-Owned Public Sector Entities

(beginning)

1 July 2008

1042

October 2010

[as amended to]

Subscriber Acquisition Costs in the Telecommunications Industry

(beginning)

1 January 2011

1047

December 2007

[as amended to]

Professional Indemnity Claims Liabilities in Medical Defence Organisations

(beginning)

1 January 2009

1052

June 2010

[as amended to]

Tax Consolidation Accounting

(beginning)

1 July 2013

1052

December 2009

[as amended to]

Tax Consolidation Accounting

(beginning)

1 January 2011

1055

December 2007

[as amended to]

Accounting for Road Earthworks

(beginning)

1 January 2009

\n```\n\n12 The principal application date listed in Table 2 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 2, subject to the early application requirements of the Interpretation. However, an Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.","sortOrder":15},{"sectionNumber":"Table 1: Australian Interpretations corr","sectionType":"section","heading":"Table 1: Australian Interpretations corresponding to IASB Interpretations","content":"##### Table 1: Australian Interpretations corresponding to IASB Interpretations","sortOrder":16},{"sectionNumber":"Other Australian Interpretations","sectionType":"part","heading":"Other Australian Interpretations","content":"## Other Australian Interpretations\n\n11 An entity shall apply each relevant Australian Interpretation listed in Table 2 below.\n\n```html\n
Table 2: Other Australian Interpretations

Interpretation

Issue Date

Title

Application Date (annual reporting periods)

1003

November 2007

Australian Petroleum Resource Rent Tax

(ending)

30 June 2008

1019

December 2007

[as amended to]

The Superannuation Contributions Surcharge

(beginning)

1 January 2009

1030

September 2007

[as amended to]

Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods

(beginning)

1 January 2009

1031

December 2007

[as amended to]

Accounting for the Goods and Services Tax (GST)

(beginning)

1 January 2009

1038

December 2007

Contributions by Owners Made to Wholly-Owned Public Sector Entities

(beginning)

1 July 2008

1042

October 2010

[as amended to]

Subscriber Acquisition Costs in the Telecommunications Industry

(beginning)

1 January 2011

1047

December 2007

[as amended to]

Professional Indemnity Claims Liabilities in Medical Defence Organisations

(beginning)

1 January 2009

1052

June 2010

[as amended to]

Tax Consolidation Accounting

(beginning)

1 July 2013

1052

December 2009

[as amended to]

Tax Consolidation Accounting

(beginning)

1 January 2011

1055

December 2007

[as amended to]

Accounting for Road Earthworks

(beginning)

1 January 2009

\n```\n\n12 The principal application date listed in Table 2 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 2, subject to the early application requirements of the Interpretation. However, an Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.","sortOrder":17},{"sectionNumber":"Table 2: Other Australian Interpretation","sectionType":"section","heading":"Table 2: Other Australian Interpretations","content":"##### Table 2: Other Australian Interpretations","sortOrder":18}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1900},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The standard maintains its original limited purpose as a listing mechanism for interpretations. Amendments have only updated the tables to reflect new or revised interpretations, without expanding the standard's scope beyond providing an up-to-date directory."},"complexity_factors":["Multiple overlapping application dates for different interpretations (distinguishing between 'beginning' and 'ending' reporting periods)","Extensive cross-referencing to other standards (AASB 101, 1031, 108, 129) and international equivalents (IFRIC/SIC)","Dual-table structure requiring classification of interpretations as either international or Australia-specific","Compilation format with amendment tracking across multiple standards and versions"],"plain_english_summary":"This standard is a master directory of all official Australian accounting interpretations: it doesn’t set new rules but identifies which interpretation documents are legally binding and when they apply. \n\nIt affects entities that prepare financial reports (including general purpose financial statements) by clarifying which guidance to follow and ensuring consistent reference to interpretations—helping firms know the enforceable guidance and supporting IFRS-aligned reporting."}},"importantCases":[],"_links":{"self":"/api/acts/aasb-1048-interpretation-of-standards-june-2012","history":"/api/acts/aasb-1048-interpretation-of-standards-june-2012/history","analysis":"/api/acts/aasb-1048-interpretation-of-standards-june-2012/analysis","conflicts":"/api/acts/aasb-1048-interpretation-of-standards-june-2012/conflicts","importantCases":"/api/acts/aasb-1048-interpretation-of-standards-june-2012/important-cases","documents":"/api/acts/aasb-1048-interpretation-of-standards-june-2012/documents"}}