AASB 121 - The Effects of Changes in Foreign Exchange Rates - July 2004
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<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Standard</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Date made</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application date </span><span style="font-style:italic">(annual reporting periods ... on or after ...)</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p class="NoNumBold1"><span>Application</span><span>, saving</span><span> or transitional provisions</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB </span><span>121</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Jul 2004</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1</span><span> </span><span>Jan 2005</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span></span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2004-2</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>1 Dec 2004</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1</span><span> </span><span>Jan 2005</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>–</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2006-1</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>18 Jan 2006</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending) </span><span>31</span><span> </span><span>Dec 2006</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (a) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-2</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>15 Feb 2007</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(ending) </span><span>28 Feb 2007</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (b) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-4</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Apr 2007</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2007</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (c) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Erratum</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>20 </span><span>Jul 2007</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2007</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>s</span><span>ee (d) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-8</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>24 Sep 2007</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (e) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2007-10</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>13 Dec 2007</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (e) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-3</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Mar 2008</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2009</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (f) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2008-7</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jul 2008</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>g</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-6</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>25 Jun 2009</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span><br><span>and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (h) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Erratum</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Oct 2009</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2009</span><br><span>and </span><span style="font-style:italic">(ending)</span><span> 30 Jun 2009</span><span style="font-style:italic"></span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (i) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2009-11</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>7 Dec 2009</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jan 201</span><span>8</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (j</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-3</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>23 Jun 2010</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2010</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>k</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-2</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>30 Jun 2010</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2013</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (l) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-5</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>27 Oct 2010</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2011</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (m</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2010-7</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>6 Dec 2010</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 201</span><span>8</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (n</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-1</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>11 May 2011</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning) </span><span>1 Jul 2011</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (o</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-7</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>29 Aug 2011</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (p</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-8</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>2 Sep 2011</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2013</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (q</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2011-9</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>5 Sep 2011</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jul 2012</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (</span><span>r</span><span>) below</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2013-9</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>20 Dec 2013</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt B </span><span style="font-style:italic">(beginning)</span><span> 1 Jan</span><span> 2014</span></p></td><td style="width:59.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (s</span><span>) below</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-1</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>4 Jun 2014</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>Pt E</span><span> </span><span style="font-style:italic">(beginning)</span><span> 1 Jan</span><span> 201</span><span>8</span></p></td><td colspan="2" style="width:59.9pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (t) below</span></p></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2014-7</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>17 Dec 2014</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2018</span></p></td><td colspan="2" style="width:59.9pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see </span><span>(u</span><span>) below</span></p></td></tr><tr><td style="width:66.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>AASB 2015-1</span></p></td><td style="width:57.75pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>21 Jan 2015</span></p></td><td style="width:115.3pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span style="font-style:italic">(beginning)</span><span> 1 Jan 2016</span></p></td><td colspan="2" style="width:59.9pt; border:0.75pt solid #000000; padding-right:2.48pt; padding-left:2.48pt; vertical-align:top"><p><span>see (v) below</span></p></td></tr><tr style="height:0pt"><td style="width:72pt"></td><td style="width:63.45pt"></td><td style="width:121pt"></td><td style="width:65pt"></td><td style="width:0.6pt"></td></tr></tbody></table>