CTHRepealedLegislation
AASB 141 - Agriculture - July 2004
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Paragraph 58
This Standard becomes operative for annual financial statements covering periods beginning on or after 1 January 2003. Earlier application is encouraged. If an entity applies this Standard for periods beginning before 1 January 2003, it shall disclose that fact.
Paragraph 59
This Standard does not establish any specific transitional provisions. The adoption of this Standard is accounted for in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.