The document outlines the amendments made in the 2011-2013 annual improvements cycle by the IASB, specifically to IFRS 1, and details the accounting policies of Plantas Eólicas. It includes information on currency and foreign currency transactions, cash, and financial instruments. The US dollar is adopted as the functional and presentation currency due to the nature of the company's transactions and obligations.
documents/vol00010-efta01367172-pdf.pdf
{"title":"Amendment #4 - Summary of Significant Accounting Policies","document_date":"2015-07-20","document_type":"financial","key_locations":["Costa Rica"],"document_subtype":"financial statement","key_organizations":["IASB","Plantas Eólicas"],"reference_numbers":["DB-SDNY-0058700","SDNY_GM_00204884","EFTA01367172"]}