CTHRepealedLegislation
Accounting Standard AASB 1048 Interpretation of Standards (December 2017)
3This Standard may be applied to annual reporting periods that end before 31 December 2017.
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3 This Standard may be applied to annual reporting periods that end before 31 December 2017.
Interpretations
4 This Standard refers to all Australian Interpretations currently approved by the AASB and applicable to any period[\[1\]](#_ftn1) specified in paragraph 2 (by either mandatory or early application), classified according to whether they correspond to Interpretations adopted by the International Accounting Standards Board (IASB).
5 For ease of presentation, the Australian Interpretations are set out in two separate tables: in paragraph 6, Table 1 lists those corresponding to IASB Interpretations and, in paragraph 8, Table 2 lists the other Interpretations. Each reference to an Interpretation in a row in each of the Tables 1 and 2 is to be treated as a separate provision of this Standard.
Australian Interpretations corresponding to IASB Interpretations