endnoteS

Endnotes are part of AASB 114

AASB 2008-3 early application amendments

1 Australian Accounting Standard AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 may be applied early to annual reporting periods beginning on or after 30 June 2007 that begin before 1 July 2009, provided AASB 3 Business Combinations (2008) and AASB 127 Consolidated and Separate Financial Statements (March 2008) are also applied to such periods.

2 The early application amendment to AASB 114 Segment Reporting is set out in paragraph 3 below for application if AASB 2008-3 is applied early in conjunction with AASB 3, provided that AASB 8 Operating Segments is not applied to such periods.

3 In paragraph 16, reference to ‘minority interests’ is amended to ‘non-controlling interests’.