Appendix A
Effective date and transition
This appendix is an integral part of the Interpretation and has the same authority as the other parts of the Interpretation.
A1 | An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2014. Earlier application is permitted. If an entity applies this Interpretation for an earlier period, it shall disclose that fact. |
A2 | Changes in accounting policies resulting from the initial application of this Interpretation shall be accounted for retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. |