Document ID: chunk:federal_register_of_legislation:F2021C00699:body:0:p14
Version: federal_register_of_legislation:F2021C00699
Segment Type: other
Provision Reference: 
Character Range: 35360–36216

after 1 January 2009. If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.
36B IAS 24 Related Party Disclosures (as revised in 2009) amended paragraph 34 for annual periods beginning on or after 1 January 2011. If an entity applies IAS 24 (revised 2009) for an earlier period, it shall apply the amendment to paragraph 34 for that earlier period.
37 This IFRS supersedes IAS 14 Segment Reporting.
  [1]  For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the reporting period.
  [2] For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the reporting period.