AASB 1048 - Interpretation of Standards - June 2012
ScopeScope
Start here
Get a plain-English read of Scope
Turn the raw legal text into a practical explanation grounded in AASB 1048 - Interpretation of Standards - June 2012.
Scope
7 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).
8 For ease of presentation, the Australian Interpretations are set out in two separate tables: in paragraph 9, Table 1 lists those corresponding to IASB Interpretations and, in paragraph 11, 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.