Artículo 92. IAS 12 Paragraph 92

IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs. In addition it amended paragraphs 23 , 52 , 58 , 60 , 62 , 63 , 65 , 68C , 77 and 81 , deleted paragraph 61 and added paragraphs 61A , 62A and 77A . An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period. 2