The document outlines amendments to various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), including IAS 16 and IAS 38 on depreciation and amortization methods, IAS 41 on bearer plants, IAS 19 on employee contributions to defined benefit plans, IAS 27 on the equity method in separate financial statements, and IFRS 11 on accounting for acquisitions of interests in joint arrangements. The amendments clarify accounting principles and are effective for annual periods beginning on or after specified dates, with early adoption permitted.
documents/vol00010-efta01367275-pdf.pdf
{"title":"Amendments to IAS 16, IAS 38, IAS 41, IAS 19, IAS 27, and IFRS 11","document_date":"2015-07-20","document_type":"legal","document_subtype":"Amendments to International Accounting Standards","key_organizations":["International Accounting Standards Board (IASB)"],"reference_numbers":["F-526"]}