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sd-10-EFTA01367132Dept. of Justice

EFTA Document EFTA01367132

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Amendment #4 Page 703 of 868 1:0±..9t.C.euM.1 /AS 36 impaymonf o/ Assets (Arnandments) These amendments eliminate the unIcreseen consequences of 'FRS 13 on the dadosures required by IAS 36 In **Won. the amendments also requre osciceure of recoverable amounts of tre assets or cash-generating units for which an impairment loss is recognized or when reversals have been recognized in the period IAS 39 Notafroneemattios and car tinuity or nedge a:ccuntng (Amendments) These amendments provide

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Dept. of Justice
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sd-10-EFTA01367132
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