The document outlines amendments related to the acquisition of interests in joint operations and improvements to various IFRS standards. These amendments are effective for annual periods beginning on or after January 1, 2016, with some improvements effective from July 1, 2014. The document details specific amendments to IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24, and IAS 40, clarifying definitions, scope exceptions, and disclosure requirements.
documents/vol00010-efta01367276-pdf.pdf
{"title":"Amendment #4","document_date":"2015-07-20","document_type":"legal","document_subtype":"amendment","key_organizations":["IFRS","IAS"],"reference_numbers":["DB-SDNY-0058804","SDNY_GM_00204988","EFTA01367276"]}