2011.2013 annual improvements cycle, tre I AS8 issued lov arnendrnents to far standards, which included an amendment to IFRS 1 First-rime Adcpaon or International FM-30CW Reporting Standards The amendment to FRS 1 is ef fectwe immediately and, thus, tor periods begnnng at January 1. 2014, and crannies in the Bass for Conclusons that an e