CTHRepealedLegislation
AASB 1048 - Interpretation and Application of Standards - December 2006
Changes from AASB 1048 (April 2006)Changes from AASB 1048 (April 2006)
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Changes from AASB 1048 (April 2006)
The difference between AASB 1048 (as issued in April 2006) and this version issued in December 2006 is the addition of one Interpretation to Table 1 in paragraph 9 of the Standard, as set out in the following table.
<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_12" 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>10</span></p><p><span style="font-size:9pt; font-style:italic">September 2006</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>Interim Financial Reporting and Impairment</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 November 2006</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 10</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>