EFTA Document EFTA01367197

Amendment #4 Page 768 of 868 Annual improvements 201I-20,3 Cycle In the 2011-2O13 annual improvements cycle. tie IASEI issued lots amendments to lots standards, which included an amendment to IFRS1 FIISMON9 Maar, of International Finance.' Reporting standards rne amendment to FRS 'I is effedwe invnediateif and. thus for periods beginning at 2014, and denies in the Bass for Conclusions not an entity may choose to apply galley a current standard or a new standard that is not yet menclatay. bu