The document outlines amendments to various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), including IAS 41, IAS 19, IAS 27, and IFRS 11. It discusses changes in accounting for government grants related to bearer plants, employee contributions to defined benefit plans, the equity method in separate financial statements, and acquisitions of interests in joint operations. It also includes annual improvements from the 2010-2012 and 2011-2013 cycles.
documents/vol00010-efta01367242-pdf.pdf
{"document_type":"other","document_subtype":"financial amendment","key_organizations":["IASB","IFRS Foundation"],"reference_numbers":["DB-SDNY-0058770","SDNY_GM_00204954","EFTA01367242"]}