Document ID: chunk:federal_register_of_legislation:F2025C00208:body:0:p25
Version: federal_register_of_legislation:F2025C00208
Segment Type: other
Provision Reference: 
Character Range: 64695–66154

1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.
60D Paragraph 60B was amended by Improvements to IFRSs issued in May 2010. An entity shall apply that amendment for annual periods beginning on or after 1 July 2010. Earlier application is permitted.
60F IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 3(b), 8, 11, 18, 19, 33, 44–46 and 48A. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
60G IFRS 13, issued in May 2011, amended the definition of fair value in paragraph 8 and amended paragraph 23. An entity shall apply those amendments when it applies IFRS 13.
60H Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 39. An entity shall apply that amendment when it applies IAS 1 as amended in June 2011.
61 This Standard supersedes IAS 21 The Effects of Changes in Foreign Exchange Rates (revised in 1993).
62 This Standard supersedes the following Interpretations:
(a) SIC-11 Foreign Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations;
(b) SIC-19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29; and
(c) SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency.

  [1] See also Interpretation 107 Introduction of the Euro, as identified in AASB 1048 Interpretation of Standards.