This document outlines amendments to various IFRS and IAS standards, including IFRS 14, IFRS 15, IAS 16, IAS 38, IAS 41, and IAS 19. It details changes in accounting policies for regulatory deferral accounts, revenue recognition, depreciation and amortization methods, accounting for bearer plants, and employee contributions to defined benefit plans.
documents/vol00010-efta01367206-pdf.pdf
{"title":"Amendment #4","document_date":"2015-07-20","document_type":"legal","document_subtype":"Amendment","key_organizations":["IFRS","IAS"],"reference_numbers":["DB-SDNY-0058734","SDNY_GM_00204918","EFTA01367206"]}