CTHRepealedLegislation
AASB 2009-11 - Amendments to Australian Accounting Standards arising from AASB 9 - December 2009
Application DateApplication Date
Start here
Get a plain-English read of Application Date
Turn the raw legal text into a practical explanation grounded in AASB 2009-11 - Amendments to Australian Accounting Standards arising from AASB 9 - December 2009.
Application Date
This Standard applies to annual reporting periods beginning on or after 1 January 2013. This Standard shall be applied when AASB 9 is applied. This Standard may be applied to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2013 provided AASB 9 is also applied for the same period. When an entity applies this Standard to such an annual reporting period, it shall disclose that fact.