AASB 8 - Operating Segments - February 2007
Transition and Effective DateTransition and Effective Date
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Transition and Effective Date
35 [Deleted by the AASB]
35A Paragraph 23 was amended by AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in May 2009. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.
36 Segment information for prior years that is reported as comparative information for the initial year of application (including application of the amendment to paragraph 23 made in May 2009) shall be restated to conform to the requirements of this Standard, unless the necessary information is not available and the cost to develop it would be excessive.
36A [Deleted by the AASB]
36B AASB 2009-12 Amendments to Australian Accounting Standards amended paragraph 34 for annual reporting periods beginning on or after 1 January 2011. If an entity applies AASB 124 (revised 2009) for an earlier period, it shall apply the amendment to paragraph 34 for that earlier period.
36C AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended paragraphs 22 and 28. An entity shall apply those amendments for annual reporting periods beginning on or after 1 July 2014. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact.