Virksomheder skal dog ikke anvende disse ændringer for regnskabsår, som begynder før 1. juli 2009, medmindre de også anvender IFRS 3 (ajourført af International Accounting Standards Board i 2008).
However, an entity shall not apply these amendments for annual periods beginning before 1 July 2009 unless it also applies IFRS 3 (as revised by the International Accounting Standards Board in 2008).