Artículo 98C. IAS 12 Paragraph 98C

Investment Entities (Amendments to IFRS 10 , IFRS 12 and IAS 27 ), issued in October 2012, amended paragraphs 58 and 68C . An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Earlier application of Investment Entities is permitted. If an entity applies those amendments earlier it shall also apply all amendments included in Investment Entities at the same time.