Assertion: debt instrument's period | /r/CapableOf | begin on january
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Source sentences:
text: Effective date 1 January 2001 April 2000 Withdrawal of IAS 25 following the approval of IAS 40 Investment Property Effective for financial statements covering periods beginning on or after 1 January 2001 October 2000 Limited revisions to IAS 39 Effective date 1 January 2001 17 December 2003 IAS 39 Financial Instruments: Recognition and Measurement (2004) issued Effective for annual periods beginning on or after 1 January 2005