Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

• Interpretation 9 
  Reassessment of Embedded Derivatives 
   
  Operative date: 1 June 2006 
  Issue date: April 2006 
   
  An entity reassesses whether an embedded derivative in a host contract is required to be separated and accounted for as a derivative when there is a change in the contract terms that significantly modifies the cash flows that would otherwise be required. 
   
  Related AASB standards: AASB 1, AASB 3, AASB 9.
 
 
 

• Interpretation 1001 
  Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements 
   
  Operative date: Ending 31 December 2005 
  Issue date: July 2005 
   
  Where the entities combining under the dual listed company arrangement act in substance as a single parent, consolidated financial reports are prepared by combining the financial reports of the dual listed entities.  
   
  NB. When AASB 3 revised is operative, Interpretation 1001 will be superseded. 
   
  Related AASB standards: AASB 1, AASB 3, AASB 108, AASB 127, AASB 134.
 
 
 

• Interpretation 1002 
  Post-Date-of-Transition Stapling Arrangements 
   
  Operative date: Ending 31 December 2005 
  Issue date: December 2005 
   
  Entities combining under the stapling arrangement must identify an acquirer, which will prepare consolidated financial statements under AASB 127 Consolidated and Separate Financial Statements.  
   
  NB. When AASB 3 revised is operative, Interpretation 1002 will be superseded. 
   
  Related AASB standards: AASB 3, AASB 5, AASB 101, AASB 108, AASB 127.
 
 
 

• Interpretation 1013 
  Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements 
   
  Operative date: Ending 31 December 2005 
  Issue date: April 2005 
   
  Entities under a stapling arrangement must identify an acquirer, which must prepare consolidated financial statements under AASB 127 Consolidated and Separate Financial Statements.  
   
  NB. When AASB 3 (Revised) is operative, Interpretation 1013 will be superseded. 
   
  Related AASB standards: AASB 1, AASB 3, AASB 108, AASB 127, AASB 134.