doc__table__2943
| 12 | An entity shall apply this interpretation for annual periods beginning on or after 1 March 2007. Earlier application is permitted. If an entity applies this interpretation for a period beginning before 1 March 2007, it shall disclose that fact.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.