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AASB 128 - Investments in Associates and Joint Ventures - August 2011
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Paragraph 45
An entity shall apply this Standard for annual periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies this Standard earlier, it shall disclose that fact and apply IFRS 10, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities and IAS 27 (as amended in 2011) at the same time.
Paragraph 47
This Standard supersedes IAS 28 Investments in Associates (as revised in 2003).