Artículo 60A. IAS 21 Paragraph 60A

IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs. In addition it amended paragraphs 27 , 30⁠–⁠33 , 37 , 39 , 41 , 45 , 48 and 52 . 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. 3