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AASB 1048 - Interpretation and Application of Standards - September 2008
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AASB 1048 - Interpretation and Application of Standards - September 2008
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This Standard is applicable to annual reporting periods ending on or after 30 September 2008 (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, subject to paragraphs 10 and 12.