EFTA Document EFTA01367243

Amendment #4 Page 814 of 868 lAtir fnmmt IFRS 3 Business Comeinstons The an ent is appied prospectively and cartes for the scope exceptions mow) FRS 3 that a) pit arrangements not rust pint ventures are ?NSW& Ire scope of IFRS 3 and b) Iris snipe excepecn applies only lo the accounting in the financial statements of the pnt arrangement itself IFRS 8 Operatrg Segments The amendmeres are app red retrospectivey and clarifies that a) anenty must disclose the Judgments made by management in