The effective date for the Revised Principles is a listed entity’s first financial year commencing on or after 1 January 2008. Where an entity’s financial year begins on 1 January, disclosure will be required in relation to the financial year 1 January 2008 – 31 December 2008 and will be made in the annual report published in 2009. Where an entity’s financial year begins on 1 July, disclosure will be required in relation to the financial year 1 July 2008 – 30 June 2009 and will be made in the annual report published in 2009. Listed entities are encouraged to make an early transition to the revised Principles and Recommendations.
Corporate Governance Codes and Principles - Australia
