{"id":"F2020L01690","name":"Accounting Standard AASB 1048 Interpretation of Standards","slug":"accounting-standard-aasb-1048-interpretation-of-standards","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130925,"registerId":"commonwealth-F2020L01690-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Obtaining a copy of this Accounting Stan","sectionType":"part","heading":"Obtaining a copy of this Accounting Standard","content":"## Obtaining a copy of this Accounting Standard\n\nThis Standard is available on the AASB website: www.aasb.gov.au.\n\nAustralian Accounting Standards Board\n\nPO Box 204\n\nCollins Street West\n\nVictoria 8007\n\nAUSTRALIA\n\nPhone: (03) 9617 7600\n\nE-mail: standard@aasb.gov.au\n\nWebsite: www.aasb.gov.au","sortOrder":0},{"sectionNumber":"Other enquiries","sectionType":"part","heading":"Other enquiries","content":"## Other enquiries\n\nPhone: (03) 9617 7600\n\nE-mail: standard@aasb.gov.au\n\nCOPYRIGHT\n\n© Commonwealth of Australia 2020\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. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgement of the source. Requests and enquiries concerning reproduction and rights should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.\n\nISSN 1036-4803","sortOrder":1}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1017},"content_quality":"rejected","complexity_score":1,"rejection_reason":"Document is an incomplete fragment containing only cover page metadata, contact details, and copyright notices. The actual text of AASB 1048 (Interpretation of Standards) is not included.","scope_assessment":{"changed":false,"description":"Cannot assess scope changes as document contains only front matter and no substantive provisions."},"complexity_factors":["Document contains no operative legislative provisions","Only boilerplate copyright and contact information","No defined terms, cross-references, or conditional logic present"],"plain_english_summary":"This document is a cover page or stub for **AASB 1048 (Interpretation of Standards)** containing only administrative information. It provides contact details for the Australian Accounting Standards Board and explains how to obtain the full standard from their website. It does **not** contain any actual accounting rules, definitions, or operative provisions."}},"importantCases":[],"_links":{"self":"/api/acts/accounting-standard-aasb-1048-interpretation-of-standards","history":"/api/acts/accounting-standard-aasb-1048-interpretation-of-standards/history","analysis":"/api/acts/accounting-standard-aasb-1048-interpretation-of-standards/analysis","conflicts":"/api/acts/accounting-standard-aasb-1048-interpretation-of-standards/conflicts","importantCases":"/api/acts/accounting-standard-aasb-1048-interpretation-of-standards/important-cases","documents":"/api/acts/accounting-standard-aasb-1048-interpretation-of-standards/documents"}}