CTHRepealedLegislation
AASB 1048 - Interpretation and Application of Standards - December 2005
Changes from AASB 1048 (September 2005)Changes from AASB 1048 (September 2005)
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Changes from AASB 1048 (September 2005)
The differences between AASB 1048 (issued in September 2005) and this version issued in December 2005 are the addition of one UIG Interpretation to Table 1 in paragraph 9 of the Standard and the addition of one AASB Interpretation to Table 2 in paragraph 11 of the Standard, as set out in the following tables.
<table cellspacing="0" cellpadding="0" style="width:328.35pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:312.85pt; padding-right:5.75pt; padding-left:5.75pt; vertical-align:top"><h4 id="navPoint_13" style="margin-bottom:3pt"><span>Table 1</span><span> </span><span>–</span><span> </span><span>Addition</span></h4></td><td style="border-bottom:1.5pt double #000000; vertical-align:top"></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt 1.4pt; vertical-align:top"><p><span style="font-weight:bold">Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">Issue Date</span></p></td><td style="width:132.55pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p><span style="font-weight:bold">Title</span></p></td><td style="width:77.85pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></td><td colspan="2" style="width:38.95pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt 1.02pt; vertical-align:top"><p style="text-align:center"><span style="font-weight:bold">IFRIC or SIC</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt 1.4pt; vertical-align:top"><p><span>6</span></p><p><span style="font-size:9pt; font-style:italic">October 2005</span></p></td><td style="width:132.55pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p><span>Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment</span></p></td><td style="width:77.85pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 December 2005</span></p></td><td colspan="2" style="width:38.95pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt 1.02pt; vertical-align:top"><p style="text-align:center"><span>IFRIC 6</span></p></td></tr></thead><tbody><tr style="height:0pt"><td style="width:4.35pt"></td><td style="width:66.25pt"></td><td style="width:135.35pt"></td><td style="width:80.65pt"></td><td style="width:37.75pt"></td><td style="width:4pt"></td></tr></tbody></table>