Operative Date

This standard applies to accounting periods beginning on or after

1. July 1998.

2.1.1 Recognition and measurement requirements of this rule

is half financial reports beginning in mid-year at the

After July 1, 1998.

2.2 This standard may apply to periods beginning

before 1 July 1998 in an election has been made

in accordance with subsection 334 (5) Companies Act

2.3 Once operational, this Standard supersedes Accounting Standard

AASB 1016 "Investment Disclosure

Associates, as approved by notice published in

Commonwealth of Australia Gazette No. S224, 29 June 1989

and amended by Accounting Standard AASB 1025 "Application

the concept that the reporting and other changes. "

2.3.1 Notice of this Standard was published in the Commonwealth of

Australia Gazette August 25, 1998.