References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
010 | ||||
020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | ||
030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | ||
040 | Other assets | IAS 1.34 (a) | ||
050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |