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 have been incorporated into IFRS 1 as issued on and after 27 May 2004. In November 2008 a revised version of IFRS 1 was issued.