EFTA Document EFTA01367178

Amendment #4 Page 749 of 868 ehir tF toi du. property, plant and equipment and may only be used in very limited orcurstances to anomie intangible assets Tne amendments are ettectwe prospectivety for arntel penods begmrg on of after January 1 2016 with early adoption pe minted Amendments to IAS le end NS 41 Agriculture: Soarer Plants The amendments change the accounting requirements for biologoal assets that meat the definition of bearer plants Under the amendments, biological assets that