Artículo 74A. IAS 33 Paragraph 74A

IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs. In addition it added paragraphs 4A , 67A , 68A and 73A . 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. 1