AASB 123 - Borrowing Costs - June 2007
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29 [Deleted by the AASB]
29A Paragraph 6 is amended by AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.
29B AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014), issued in December 2014, amended paragraph 6. An entity shall apply that amendment when it applies AASB 9 (December 2014).