The document outlines the adoption of the US dollar as the functional and presentation currency by Orosi, detailing the reasons for this choice and the implications for financial reporting. It also covers the treatment of foreign currency transactions and the classification of cash and restricted cash in financial statements.
documents/vol00010-efta01367267-pdf.pdf
{"title":"Amendment #4 - Summary of Significant Accounting Policies","document_date":"2015-07-20","document_type":"tabular","key_locations":["Costa Rica"],"document_subtype":"financial report","key_organizations":["Orosi","IASB"],"reference_numbers":["DB-SDNY-0058795","SDNY_GM_00204979","EFTA01367267"]}