AASB 1048 - Interpretation of Standards - December 2013
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Interpretations
6 This Standard refers to all Australian Interpretations currently approved by the AASB and applicable to any period[1] specified in paragraph 3, classified according to whether or not they correspond to Interpretations adopted by the International Accounting Standards Board (IASB).
7 For ease of presentation, the Australian Interpretations are set out in two separate tables: in paragraph 8, Table 1 lists those corresponding to IASB Interpretations and, in paragraph 10, Table 2 lists the other Interpretations. Each reference to an Interpretation in a row in each of the Tables 1 and 2 is to be treated as a separate provision of this Standard.