EFTA Document EFTA01367234

Amendment #4 Page 805 of 868 lehle cootten Annual linpirovefrients 2011.2013 Cycle In tne 2011-2013 annual improvements cycle, tie IAA issued lour amendments to four standards vouch included an amendrrent to WRS 1 Frtst.trie Adcpbon of Interns/on% Financia• Reporting Stanclards T re amendment to FRS 1 is effective immediately and, thus. for pericos begntung at January 1. 2014 and denies in the Base far Conclusions I rot an entity may choose to apply either a current sandaracs a new standa