When applicable, this Standard supersedes AASB 1016 Accounting for Investments in Associates - August 1998 (as amended by AASB 1016A Amendments to Accounting Standard AASB 1016 - October 1998) and AAS 14 Accounting for Investments in Associates - May 1997.

This Standard is superseded by AASB 128 - Investments in Associates and Joint ventures - August 2011 when applied or operative.