AASB 128 - Investments in Associates - July 2004
Effective Date and TransitionEffective Date and Transition
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Effective Date and Transition
41 [Deleted by the AASB]
41A [Deleted by the AASB]
41B AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 amended paragraphs 18, 19 and 35 and added paragraph 19A. An entity shall apply the amendment to paragraph 35 retrospectively and the amendments to paragraphs 18 and 19 and paragraph 19A prospectively for annual reporting periods beginning on or after 1 July 2009. If an entity applies AASB 127 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period.
41C Paragraphs 1 and 33 were amended by AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact and apply for that earlier period the amendments to paragraph 3 of AASB 7 Financial Instruments: Disclosures, paragraph 1 of AASB 131 and paragraph 4 of AASB 132 Financial Instruments: Presentation issued in July 2008. An entity is permitted to apply the amendments prospectively.
41D [Deleted by the IASB]
41E Paragraph 41B was added by AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in June 2010. An entity shall apply the amendment to paragraph 35 retrospectively and the amendments to paragraphs 18 and 19 and paragraph 19A prospectively for annual reporting periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendment before 1 July 2010 it shall disclose that fact.
41F AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010), issued in December 2010, amended paragraphs 1 and 18-19A and deleted paragraph 41D. An entity shall apply those amendments when it applies AASB 9 as issued in December 2010.