The document discusses the recognition and impairment of financial assets, including cash, cash equivalents, trade receivables, and receivables from related parties. It outlines the criteria for derecognition and impairment assessment, emphasizing the need for objective evidence of impairment and the method for measuring impairment losses.
documents/vol00010-efta01367099-pdf.pdf
{"document_date":"2014-12-31","document_type":"financial","document_subtype":"financial statement","key_organizations":["Company"],"reference_numbers":["DB-SDNY-0058627","SDNY_GM_00204811","EFTA01367099"]}