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AASB 1048 - Interpretation and Application of Standards - March 2005
Application DateApplication Date
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Application Date
This Standard is applicable in general to annual reporting periods beginning on or after 31 March 2005 (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.