Document ID: chunk:federal_register_of_legislation:F2024L01482:reg:1055:p1
Version: federal_register_of_legislation:F2024L01482
Segment Type: reg
Provision Reference: reg 1055 (pt 1/2)
Character Range: 34444–38678

1055                                       Accounting for Road Earthworks                                                                (beginning)
December 2013                                                                                                                            1 January 2014
[as amended to]

9 The principal application date listed in Table 2 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 2, subject to any early application requirements of the Interpretation.

Conceptual framework
10 Each reference to the Conceptual Framework for Financial Reporting (or Conceptual Framework) in other Australian Accounting Standards (including Interpretations) is taken to be a reference to the relevant pronouncement listed in Table 3 below. Each row in Table 3 is to be treated as a separate provision of this Standard.
Table 3: Australian conceptual framework pronouncements
Issue Date                                               Title                                                                                                                      Application Date
                                                                                                                                                                                    (annual reporting periods)
December 2021                                            Conceptual Framework for Financial Reporting (or Conceptual Framework)                                                     (beginning)
[as amended to]                                          Note – for-profit entities applying the Conceptual Framework are set out in paragraph Aus1.1. of the Conceptual Framework  1 January 2022

          AusCF10 Notwithstanding paragraph 10, in respect of AusCF entities, each reference to the Framework for the Preparation and Presentation of Financial Statements (or Framework) in other Australian Accounting Standards (including Interpretations) is taken to be a reference to the relevant pronouncement listed in Table AusCF3 below. Each row in Table AusCF3 is to be treated as a separate provision of this Standard.
Table AusCF3: Australian conceptual framework pronouncements
Issue Date                                                    Title                                                                                  Application Date
                                                                                                                                                     (annual reporting periods)
March 2020                                                    Framework for the Preparation and Presentation of Financial Statements (or Framework)  (beginning)
[as amended to]                                                                                                                                      1 July 2021

11 This Standard updates references to the Conceptual Framework in Australian Accounting Standards (including Interpretations) to the relevant amended version of the Conceptual Framework. The principal application date listed in each row of Table 3 is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an amended version of the pronouncement to annual reporting periods in advance of that stated in Table 3, subject to any early application paragraphs.
          AusCF11 Notwithstanding paragraph 11, in respect of AusCF entities, this Standard updates references to the Framework in Australian Accounting Standards (including Interpretations) to the relevant amended version of the Framework. The principal application date listed in each row of Table AusCF3 is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an amended version of the pronouncement to annual reporting periods in advance of that stated in Table AusCF3, subject to any early application paragraphs.

Commencement of the