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[IC] Interpretation 1 pg4

Appendix
Amendments to Other FRSs

The amendments in this appendix shall be applied for annual periods beginning on or after 1 July 2007. If an entity applies this Interpretation for an earlier period, these amendments shall be applied for that earlier period.

In Financial Reporting Standards including Interpretations, applicable at 1 July 2007:

  1. references to 'IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities' are amended to 'IC Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities'; and
  2. footnotes which state 'This provision will be applicable when IC Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities, the equivalent of IFRIC 1, becomes effective for application in Malaysia. The same footnote will apply to all the paragraphs in this Standard that make reference to IFRIC 1' are deleted.
 

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