The document discusses the recognition, measurement, and derecognition of financial liabilities in accordance with IAS 39. It covers initial recognition and measurement, subsequent measurement, and conditions for derecognition of financial liabilities. The document also addresses the offsetting of financial instruments.
documents/vol00010-efta01367100-pdf.pdf
{"title":"Amendment #4","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial statement","key_organizations":["Company"],"reference_numbers":["DB-SDNY-0058628","SDNY_GM_00204812","EFTA01367100"]}