Conceptual FrameworkConceptual Framework

Conceptual Framework

12 Each reference to the Framework for the Preparation and Presentation of Financial Statements (or Framework) in other Australian Accounting Standards (including Interpretations) is taken to be a reference to the relevant pronouncement listed in Table 3 below. Each row in Table 3 is to be treated as a separate provision of this Standard.

<table cellspacing="0" cellpadding="0" style="width:487.6pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:476.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_28" style="margin-bottom:3pt; text-align:justify; line-height:normal"><span>Table </span><span>3</span><span>: </span><span>Australian Conceptual Framework</span><span> pronouncements</span></h5></td></tr><tr><td style="width:80.6pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt 1.4pt; vertical-align:top"><p style="line-height:normal"><span style="font-weight:bold">Issue Date</span></p></td><td style="width:268.05pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p style="line-height:normal"><span style="font-weight:bold">Title</span></p></td><td style="width:130.55pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></td></tr></thead><tbody><tr><td style="width:80.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p style="line-height:normal"><span>December 2013</span></p><p style="line-height:normal"><span>[as amended to]</span></p></td><td style="width:268.05pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span style="font-style:italic">Framework for the Preparation and Presentation of Financial Statements </span><span>(or </span><span style="font-style:italic">Framework</span><span>)</span></p></td><td style="width:130.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span>(ending)</span></p><p style="line-height:normal"><span>20</span><span> December 2013</span></p></td></tr><tr><td style="width:80.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p style="line-height:normal"><span>December 2007</span></p><p style="line-height:normal"><span>[as amended to]</span></p></td><td style="width:268.05pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span style="font-style:italic">Framework for the Preparation and Presentation of Financial Statements </span><span>(or </span><span style="font-style:italic">Framework</span><span>)</span></p></td><td style="width:130.55pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1</span><span> </span><span>January 2009</span></p></td></tr></tbody></table>