This document contains amendments to IAS 36, IAS 39, and IFRIC 21, clarifying disclosures and accounting treatments related to impairment of assets, novation derivatives, and levies. It also includes a summary of significant accounting principles and policies, such as cash equivalents and foreign currency transactions.
documents/vol00010-efta01367132-pdf.pdf
{"title":"Amendment #4","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial amendment","reference_numbers":["DB-SDNY-0058660","SDNY_GM_00204844","EFTA01367132"]}