The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2008. If an entity applies this Interpretation for an earlier period, these amendments shall be applied for that earlier period.
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The amendments contained in this appendix when this Interpretation was issued in 2006 have been incorporated into the text of IFRS 1, IFRIC 4 and SIC-29 as issued on or after 30 November 2006. In November 2008 a revised version of IFRS 1 was issued. In January 2016 IFRIC 4 was superseded by IFRS 16 Leases.