The document outlines the fair value determination and recognition of financial assets according to IAS 39. It details the initial recognition, measurement, and subsequent measurement of financial assets, including accounts receivable. It also discusses the impairment of financial assets and the criteria for recognizing impairment.
documents/vol00010-efta01367173-pdf.pdf
{"document_type":"financial","document_subtype":"financial statement","key_organizations":["Company"],"reference_numbers":["DB-SDNY-0058701","SDNY_GM_00204885","EFTA01367173"]}