23 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.

23A IFRS 13 Fair Value Measurement, issued in May 2011, amended paragraph 11. An entity shall apply that amendment when it applies IFRS 13.

23B IFRS 9 Financial Instruments, as issued in July 2014, amended paragraph 9. An entity shall apply that amendment when it applies IFRS 9.