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INDEX NO. 153583/2015FILED: NEW YORK COUNTY CLERK 02/23/2017 12:20 PM NYSE DOC. NO. 291RECEIVED NYSE: 02/23/2017SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NEW YORKCHRISTOPHER DRUMMER, Index
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IAS Part 13 refers to a specific section within the International Accounting Standards that pertains to a particular accounting topic or standard.
IAS Part 13 may need to be filed by entities that follow International Accounting Standards for their financial reporting.
IAS Part 13 should be filled out according to the guidelines and requirements set forth in the International Accounting Standards.
The purpose of IAS Part 13 is to provide guidance and standards for accounting practices related to the specific topic covered in that section.
The specific information that must be reported on IAS Part 13 will depend on the accounting topic or standard being addressed.
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