Document ID: chunk:federal_register_of_legislation:F2021C00884:reg:8
Version: federal_register_of_legislation:F2021C00884
Segment Type: reg
Provision Reference: reg 8
Character Range: 5874–6745

8                        This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008, provided there is early adoption for the same annual reporting period of the following pronouncements being issued at about the same time, as applicable:
          (a)                   AASB 1049 Whole of Government and General Government Sector Financial Reporting;
          (b)                   AASB 1050 Administered Items;
          (c)                    AASB 1051 Land Under Roads;
          (d)                   AASB 1052 Disaggregated Disclosures;
          (e)                    AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AASs 27, 29 and 31; and
          (f)                    AASB Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities.