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AASB 1048 - Interpretation of Standards - December 2013
Application DateApplication Date
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Application Date
This Standard is applicable to annual reporting periods ending on or after 20 December 2013 (see paragraph 3). To be consistent with the position for IFRSs as adopted in Australia, 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 9, 11 and 13 of this Standard.