[F124 An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2009 . Earlier application is permitted. If an entity applies the Interpretation for a period beginning before 1 January 2009 , it shall disclose that fact.] U.K.
Textual Amendments
F1 Inserted by Commission Regulation (EC) No 636/2009 of 22 July 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 15 (Text with EEA relevance).