The financial statements for the years ending December 31, 2014 and 2013 were prepared on a historical cost basis, with certain items measured according to specific accounting policies. The statements are in US dollars. The document outlines changes in accounting policies, including the adoption of amendments to standards and interpretations effective from January 1, 2014, which had no material impact on the financial statements. Key amendments include those related to investment entities, offsetting financial assets and liabilities, novation of derivatives, IFRIC 21 levies, and recoverable amount disclosures for non-financial assets.
documents/vol00010-efta01367196-pdf.pdf
{"document_date":"2014-12-31","document_type":"financial","document_subtype":"financial statement","key_organizations":["IASB"]}