ANNEX
F1AMENDMENTS TO INTERNATIONAL ACCOUNTING STANDARD 39Financial Instruments: Recognition and Measurement
EFFECTIVE DATE AND TRANSITION
105.
105A.
An entity shall apply paragraphs 11A, 48A, AG4B-AG4K, AG33A and AG33B and the 2005 amendments in paragraphs 9, 12 and 13 for annual periods beginning on or after 1 January 2006. Earlier application is encouraged.