AASB 1048 - Interpretation and Application of Standards - March 2005
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7 This Standard refers to all UIG Interpretations currently approved by the AASB, classified according to whether or not they correspond to Interpretations adopted by the International Accounting Standards Board (IASB).
8 For ease of presentation, the UIG Interpretations are set out in two separate tables: in paragraph 9, Table 1 lists those corresponding to IASB Interpretations and, in paragraph 10, Table 2 lists the other UIG Interpretations. Each reference to an UIG Interpretation in a row in each of the Tables 1 and 2 is to be treated as a separate provision of this Standard.