28 An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2008. Earlier application is permitted. If an entity applies this Interpretation for a period beginning before 1 January 2008, it shall disclose that fact.

28A-28C [Deleted]

28D IFRS 15 Revenue from Contracts with Customers, issued in May 2014, amended the ‘References’ section and paragraphs 13-15, 18-20 and 27. An entity shall apply those amendments when it applies IFRS 15.

28E IFRS 9, as issued in July 2014, amended paragraphs 23-25 and deleted paragraphs 28A-28C. An entity shall apply those amendments when it applies IFRS 9.

28F IFRS 16, issued in January 2016, amended paragraph AG8. An entity shall apply those amendments when it applies IFRS 16.