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Effective Date
23. An entity shall
apply this Standard for annual periods beginning on or
after 1 January 2005. Earlier application is encouraged. If an
entity applies this Standard for a period beginning
before 1 January 2005, it shall disclose that
fact.
Withdrawal of IAS 10
(revised 1999)
24. This Standard
supersedes IAS 10 Events After the Balance Sheet Date (revised
in 1999).
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