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Effective Date
43. 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 Other
Pronouncements
44. This Standard
supersedes IAS 27 Consolidated Financial Statements and
Accounting for Investments in Subsidiaries (revised in
2000).
45. This Standard
supersedes SIC-33 Consolidation and Equity Method— Potential
Voting Rights and Allocation of Ownership Interests.
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