AASB 1048 - Interpretation of Standards - December 2013
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Application
2 This Standard applies to:
(a) each entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act;
(b) general purpose financial statements of each reporting entity; and
(c) financial statements that are, or are held out to be, general purpose financial statements.
3 This Standard applies to annual reporting periods ending on or after 20 December 2013.
4 This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 that end before 20 December 2013.
5 When applied or operative, this Standard supersedes AASB 1048 Interpretation of Standards (June 2012, as amended).