Superseded by IFRS 16: Leases for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted for entities that apply IFRS 15: Revenue from Contracts with Customers at or before the date of initial application of this Standard.
First-time Adoption of International Financial Reporting Standards
The amendments in this appendix shall be applied for annual periods beginning on or after 1 September 2004. 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 2004 were incorporated into IFRS 1 as issued on and after 2 December 2004. In November 2008 a revised version of IFRS 1 was issued.