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Effective Date
41. 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
42. This Standard
supersedes IAS 28 Accounting for Investments in Associates
(revised in 2000).
43. This Standard
supersedes the following Interpretations:
(a) SIC-3 Elimination
of Unrealised Profits and Losses on Transactions with
Associates;
(b) SIC-20 Equity
Accounting Method—Recognition of Losses; and
(c) SIC-33 Consolidation
and Equity Method—Potential Voting Rights and
Allocation of Ownership Interests.
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