AASB 1048 - Interpretation and Application of Standards - September 2007
Table of StandardsTable of Standards
Start here
Get a plain-English read of Table of Standards
Turn the raw legal text into a practical explanation grounded in AASB 1048 - Interpretation and Application of Standards - September 2007.
Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 1048 | 5 Sep 2007 | (ending) 30 Sep 2007 | see (a) below |
| AASB 2007-8 | 24 Sep 2007 | (beginning) 1 Jan 2009 | see (b) below |
(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 30 September 2007.
(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements. is also adopted for the same period.