Document ID: chunk:federal_register_of_legislation:F2019C00335:body:0:p36
Version: federal_register_of_legislation:F2019C00335
Segment Type: other
Provision Reference: 
Character Range: 97321–98174

in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, amended paragraphs C2–C5, C7–C10 and C12 and added paragraphs C1B and C12A–C12B. An entity shall apply those amendments for annual periods beginning on or after 1 January 2013. If an entity applies IFRS 11 for an earlier period, it shall apply those amendments for that earlier period.
C15 This IFRS supersedes the following IFRSs:
(a) IAS 31 Interests in Joint Ventures; and
(b) SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers.

[1] If an entity applies these amendments but does not yet apply AASB 9, the reference in these amendments to AASB 9 shall be read as a reference to AASB 139 Financial Instruments: Recognition and Measurement.
[2] In these examples monetary amounts are denominated in 'currency units (CU)'.