doc__table__2972
| 15 | An entity shall apply the amendments to this interpretation made by IAS 16 for annual periods beginning on or after 1 January 2005. If an entity applies that standard for an earlier period, it shall also apply these amendments for that earlier period.
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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.