AASB 12 - Disclosure of Interests in Other Entities - August 2011
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Paragraph C1
An entity shall apply this IFRS for annual periods beginning on or after 1 January 2013. Earlier application is permitted.
Paragraph C2
An entity is encouraged to provide information required by this IFRS earlier than annual periods beginning on or after 1 January 2013. Providing some of the disclosures required by this IFRS does not compel the entity to comply with all the requirements of this IFRS or to apply IFRS 10, IFRS 11, IAS 27 (as amended in 2011) and IAS 28 (as amended in 2011) early.