Document ID: chunk:federal_register_of_legislation:F2023C00406:body:0:p64
Version: federal_register_of_legislation:F2023C00406
Segment Type: other
Provision Reference: 
Character Range: 168155–170325

are within the scope of paragraph 13A of IFRS 7. An entity shall apply that amendment for annual periods beginning on or after 1 January 2013 and interim periods within those annual periods. An entity shall provide the disclosures required by this amendment retrospectively.
97N Annual Improvements 2009–2011 Cycle, issued in May 2012, amended paragraphs 35, 37 and 39 and added paragraph 35A. An entity shall apply that amendment retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
97O Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraph 4. An entity shall apply that amendment for annual periods beginning on or after 1 January 2014. Earlier application of Investment Entities is permitted. If an entity applies that amendment earlier it shall also apply all amendments included in Investment Entities at the same time.
98 This Standard supersedes IAS 32 Financial Instruments: Disclosure and Presentation revised in 2000.4
        4 In August 2005 the IASB relocated all disclosures relating to financial instruments to IFRS 7 Financial Instruments: Disclosures.
99 This Standard supersedes the following Interpretations:
(a) SIC-5 Classification of Financial Instruments—Contingent Settlement Provisions;
(b) SIC-16 Share Capital—Reacquired Own Equity Instruments (Treasury Shares); and
(c) SIC-17 Equity—Costs of an Equity Transaction.
100 This Standard withdraws draft SIC Interpretation D34 Financial Instruments—Instruments or Rights Redeemable by the Holder.
  [1] In this Standard, monetary amounts are denominated in 'currency units (CU)'.
  [2] In this guidance, monetary amounts are denominated in 'currency units (CU)'.
  [3] This is true of most, but not all derivatives, eg in some cross-currency interest rate swaps principal is exchanged on inception (and re-exchanged on maturity).
  [4] In these examples, monetary amounts are denominated in 'currency units (CU)'.