AASB 1048 - Interpretation of Standards - June 2012
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Accounting Standard AASB 1048 Interpretation of Standards as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2013. It takes into account amendments up to and including 17 December 2012 and was prepared on 23 September 2013 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 1048 (June 2012) as amended by other Accounting Standards, which are listed in the Table below.
Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 1048 | 29 Jun 2012 | (ending) 30 Jun 2012 | see (a) below |
| AASB 2012-9 | 17 Dec 2012 | (beginning) 1 Jan 2013 | see (b) below |
(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 30 June 2012.
(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013.
Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 11 | amended | AASB 2012-9 [6] |