Document ID: chunk:federal_register_of_legislation:F2023C00192:body:0:p27
Version: federal_register_of_legislation:F2023C00192
Segment Type: other
Provision Reference: 
Character Range: 67798–69070

periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact and at the same time apply the related amendments to IAS 7 Statement of Cash Flows.
81F IFRS 13, issued in May 2011, amended the definition of fair value and the definition of recoverable amount in paragraph 6, amended paragraphs 26, 35 and 77 and deleted paragraphs 32 and 33. An entity shall apply those amendments when it applies IFRS 13.
81G Annual Improvements 2009–2011 Cycle, issued in May 2012, amended paragraph 8. 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.
82 This Standard supersedes IAS 16 Property, Plant and Equipment (revised in 1998).
83 This Standard supersedes the following Interpretations:
(a) SIC-6 Costs of Modifying Existing Software;
(b) SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items; and
(c) SIC-23 Property, Plant and Equipment—Major Inspection or Overhaul Costs.