The document outlines amendments to various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), including IAS 16, IAS 41, IAS 19, IAS 27, and IFRS 11. These amendments address accounting requirements for bearer plants, defined benefit plans, equity method in separate financial statements, and acquisitions of interests in joint operations. The amendments are effective for annual periods beginning on or after January 1, 2016, with some effective from July 1, 2014, and allow for early adoption.
documents/vol00010-efta01367178-pdf.pdf
{"title":"Amendment #4","document_date":"2015-07-20","document_type":"legal","document_subtype":"amendment","reference_numbers":["DB-SDNY-0058706","SDNY_GM_00204890","EFTA01367178"]}