34 An entity shall apply this Standard if its first Australian-Accounting-Standards financial statements are for an annual reporting period beginning on or after 1 July 2009. Earlier application is permitted.
35 AASB 2007-6 Amendments to Australian Accounting Standards arising from AASB 123 amended paragraphs of the previous version of this Standard that correspond with paragraphs D1(n) and D23 in this version. An entity shall apply the amendments for annual reporting periods beginning on or after 1 July 2009. If an entity applies AASB 123 Borrowing Costs (as revised in 2007) for an earlier period, those amendments shall be applied for that earlier period.
36 AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 amended paragraphs of the previous version of this Standard that correspond with paragraphs 19, C1 and C4(f) and (g) in this version. If an entity applies AASB 3 Business Combinations (revised 2008) for an earlier period, the amendments shall also be applied for that earlier period.
37 AASB 2008-3 amended paragraphs of the previous version of this Standard that correspond with paragraphs B1 and B7 in this version. If an entity applies AASB 127 Consolidated and Separate Financial Statements (amended 2008) for an earlier period, the amendments shall be applied for that earlier period.
38 AASB 2008-7 Amendments to Australian Accounting Standards – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate, issued in July 2008, added paragraphs to the previous version of this Standard that correspond with paragraphs 31, D1(g), D14 and D15 in this version. An entity shall apply those paragraphs for annual reporting periods beginning on or after 1 July 2009. Earlier application is permitted. If an entity applies the paragraphs for an earlier period, it shall disclose that fact.
39 The paragraph of the previous version of this Standard that corresponds with paragraph B7 in this version was amended by AASB 2008-6 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall apply those amendments for annual reporting periods beginning on or after 1 July 2009. If an entity applies AASB 127 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period.
39A AASB 2009-9 Amendments to Australian Accounting Standards – Additional Exemptions for First-time Adopters, issued in September 2009, added paragraphs 31A, D8A, D9A and D21A and amended paragraph D1(c), (d) and (l). An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact.
39B [Deleted by the IASB]
39C AASB 2009-13 Amendments to Australian Accounting Standards arising from Interpretation 19, issued in December 2009, added paragraph D25. An entity shall apply that amendment when it applies Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments as identified in AASB 1048 Interpretation of Standards.
39D AASB 2010-1 Amendments to Australian Accounting Standards – Limited Exemption from Comparative AASB 7 Disclosures for First-time Adopters, issued in February 2010, added paragraph E3. An entity shall apply that amendment for annual reporting periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact.
39E AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in June 2010 added paragraphs 27A, 31B and D8B and amended paragraphs 27, 32, D1(c) and D8. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2011. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. Entities that adopted Australian Accounting Standards in periods before the effective date of AASB 1 or applied AASB 1 in a previous period are permitted to apply the amendment to paragraph D8 retrospectively in the first annual reporting period after the amendment is effective. An entity applying paragraph D8 retrospectively shall disclose that fact.
39F AASB 2010-6 Amendments to Australian Accounting Standards – Disclosures on Transfers of Financial Assets, issued in November 2010, added paragraph E4. An entity shall apply that amendment for annual reporting periods beginning on or after 1 July 2011. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact.
39G [Deleted by the IASB]
39H AASB 2010-9 Amendments to Australian Accounting Standards – Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters, issued in December 2010, amended paragraphs B2, D1 and D20 and added paragraphs 31C and D26-D30. An entity shall apply those amendments for annual reporting periods beginning on or after 1 July 2011. Earlier application is permitted.
39I AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraphs 31, B7, C1, D1, D14 and D15 and added paragraph D31. An entity shall apply those amendments when it applies AASB 10 Consolidated Financial Statements and AASB 11 Joint Arrangements.
39J AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, deleted paragraph 19, amended the definition of fair value in Appendix A and amended paragraphs D15 and D20. An entity shall apply those amendments when it applies AASB 13 Fair Value Measurement.
39K AASB 2011-9 Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income, issued in September 2011, amended paragraph 21. An entity shall apply that amendment when it applies AASB 101 as amended in September 2011.
39L AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September 2011) amended paragraph D1, deleted paragraphs D10 and D11 and added paragraph E5. An entity shall apply those amendments when it applies AASB 119 (September 2011).
39M AASB 2011-12 Amendments to Australian Accounting Standards arising from AASB Interpretation 20 added paragraph D32 and amended paragraph D1. An entity shall apply that amendment when it applies AASB Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine as identified in AASB 1048.
39N AASB 2012-4 Amendments to Australian Accounting Standards – Government Loans, issued in June 2012, amended paragraph B1 and added paragraphs B10-B12. An entity shall apply those paragraphs for annual reporting periods beginning on or after 1 January 2013. Earlier application is permitted.
39O Paragraphs B10 and B11 refer to AASB 9. If an entity applies this Standard but does not yet apply AASB 9, the references in paragraphs B10 and B11 to AASB 9 shall be read as references to AASB 139 Financial Instruments: Recognition and Measurement.
39P AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 Cycle, issued in June 2012, added paragraphs 4A, 4B, 23A and 23B. An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual reporting periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
39Q AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 Cycle, issued in June 2012, amended paragraph D23. An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual reporting periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
39R AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 Cycle, issued in June 2012, amended paragraph 21. An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual reporting periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
39S AASB 2012-10 Amendments to Australian Accounting Standards – Transition Guidance and Other Amendments, issued in December 2012, amended paragraph D31. An entity shall apply that amendment when it applies AASB 11 (as amended in December 2012).
39T AASB 2013-5 Amendments to Australian Accounting Standards – Investment Entities, issued in August 2013, amended paragraphs D16, D17 and Appendix C and added a heading and paragraphs E6–E7. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2014. Earlier application of AASB 2013-5 is permitted. If an entity applies those amendments earlier it shall also apply all amendments included in AASB 2013-5 at the same time.
39U [Deleted by the IASB]
39V AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended paragraph D8B. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies AASB 14 for an earlier period, the amendment shall be applied for that earlier period.
39W AASB 2014-3 Amendments to Australian Accounting Standards – Accounting for Acquisitions of Interests in Joint Operations, issued in August 2014, amended paragraph C5. An entity shall apply that amendment in annual reporting periods beginning on or after 1 January 2016. If an entity applies related amendments to AASB 11 from AASB 2014-3 in an earlier period, the amendment to paragraph C5 shall be applied in that earlier period.
39X AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, deleted paragraph D24 and its related heading and added paragraphs D34–D35 and their related heading. An entity shall apply those amendments when it applies AASB 15.
39Y AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended), AASB 2014-1 Amendments to Australian Accounting Standards and AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014), amended paragraphs 29, B1–B6, D1, D14, D19 and D20, deleted paragraphs 39B and added paragraphs 29A, B8–B8G, B9, D19A–D19C, D33, E1 and E2. Paragraph 39G, added by AASB 2010-7, was deleted by AASB 2014-1. Paragraph 39U, added by AASB 2014-1, was deleted by AASB 2014-7. An entity shall apply those amendments when it applies AASB 9 (December 2014).
39Z AASB 2014-9 Amendments to Australian Accounting Standards – Equity Method in Separate Financial Statements, issued in December 2014, amended paragraph D14 and added paragraph D15A. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact.
39AA AASB 2015-1 Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle, issued in January 2015, added paragraph E4A. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.