The document discusses amendments to IAS 16 and IAS 38 regarding acceptable methods of depreciation and amortization, effective from January 1, 2016. It also covers judgments, estimates, and significant accounting assumptions made by management in financial statement preparation. Additionally, it provides details on cash and cash equivalents as of December 31, 2014, and 2013.
documents/vol00010-efta01367106-pdf.pdf
{"title":"Amendment #4","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial statement","key_organizations":["Banco Internacional del Perú S.A.A.","Corporación Andina de Fomento (CAF)","Corporación Financiera de Desarrollo S.A."],"reference_numbers":["F-357"]}