The document discusses the basis of valuation and presentation currency for financial statements as of December 31, 2014 and 2013, prepared on a historical cost basis. It outlines changes in accounting policies, including the adoption of amendments to standards and interpretations effective from January 1, 2014. These include amendments related to investment entities, offsetting financial assets and liabilities, novation of derivatives, IFRIC 21 levies, recoverable amount disclosures, and annual improvements for the 2010-2012 cycle.
documents/vol00010-efta01367171-pdf.pdf
{"document_date":"2014-12-31","document_type":"financial","document_subtype":"financial statement","key_organizations":["IASB"],"reference_numbers":["DB-SDNY-0058699","SDNY_GM_00204883","EFTA01367171"]}