AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
9This Standard applies to annual reporting periods beginning on or after 1 January 2013.
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9 This Standard applies to annual reporting periods beginning on or after 1 January 2013.
[Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation Details.]
10 This Standard shall be applied when AASB 13 is applied. This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, except that the amendments to AASB 3 may be applied early only to annual reporting periods beginning on or after 30 June 2007 but before 1 January 2013. If an entity applies this Standard to an annual reporting period beginning on or after 1 January 2005 but before 1 January 2013, it shall disclose that fact and apply AASB 13 at the same time.
11 This Standard uses underlining, striking out and other typographical material to identify some of the amendments to a Standard or an Interpretation, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material.