Amendment #4 outlines the compliance with Costa Rican Law N° 7200 and its amendments, and details the basis of preparation and restatement of the company's financial statements for 2014 and 2013. The restatement addresses accounting errors, including the classification of restricted cash and the need for a restoration provision under IAS 37.
documents/vol00010-efta01367264-pdf.pdf
{"title":"Amendment #4 to Financial Statements","key_people":["Chief Executive Officer","Chief Financial Officer"],"document_date":"2015-06-13","document_type":"financial","key_locations":["Costa Rica"],"document_subtype":"financial statement amendment","key_organizations":["International Accounting Standards Board"],"reference_numbers":["Law N° 7200","Law N° 7508","IAS 37"]}