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AASB 1048 - Interpretation and Application of Standards - June 2005
Application DateApplication Date
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Application Date
This Standard is applicable in general to annual reporting periods ending on or after 31 December 2005, with exceptions for particular Interpretations (see paragraph 3). To be consistent with the position for AASB Standards equivalent to IFRSs, early adoption of this Standard is not permitted for annual reporting periods beginning before 1 January 2005. However, early adoption is otherwise permitted as specified in paragraph 4.