div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page1jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=1 data-page=1 class=ts-thumb lazyload alt=Page 1: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails1jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page2jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=2 data-page=2 class=ts-thumb lazyload alt=Page 2: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails2jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page3jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails3jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page4jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails4jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page5jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails5jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page6jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails6jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page7jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails7jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page8jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails8jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=9Page 9button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page9jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=9 data-page=9 class=ts-thumb lazyload alt=Page 9: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails9jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=10Page 10button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page10jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=10 data-page=10 class=ts-thumb lazyload alt=Page 10: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails10jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=11Page 11button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page11jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=11 data-page=11 class=ts-thumb lazyload alt=Page 11: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails11jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=12Page 12button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page12jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=12 data-page=12 class=ts-thumb lazyload alt=Page 12: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails12jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=13Page 13button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page13jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=13 data-page=13 class=ts-thumb lazyload alt=Page 13: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails13jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=14Page 14button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page14jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=14 data-page=14 class=ts-thumb lazyload alt=Page 14: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails14jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=15Page 15button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page15jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=15 data-page=15 class=ts-thumb lazyload alt=Page 15: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails15jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=16Page 16button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page16jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=16 data-page=16 class=ts-thumb lazyload alt=Page 16: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails16jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=17Page 17button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page17jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=17 data-page=17 class=ts-thumb lazyload alt=Page 17: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails17jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=18Page 18button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page18jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=18 data-page=18 class=ts-thumb lazyload alt=Page 18: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails18jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=19Page 19button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page19jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=19 data-page=19 class=ts-thumb lazyload alt=Page 19: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails19jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=20Page 20button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page20jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=20 data-page=20 class=ts-thumb lazyload alt=Page 20: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails20jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=21Page 21button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page21jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=21 data-page=21 class=ts-thumb lazyload alt=Page 21: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails21jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=22Page 22button div class=ts-imagea href=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5page22jpg target=_blank img data-url=quarter-partly-in-the-scope-of-another-ifrs-then-the-guidance-on-separationhtmlpage=22 data-page=22 class=ts-thumb lazyload alt=Page 22: Quarter · partly in the scope of another IFRS then the guidance on separation and measurement contained in the other PFRS takes precedence The new standard is effective for loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader042vdocumentsusreader042viewer20220310095b9203e309d3f215288cf73ahtml5thumbnails22jpg width=140 height=200 adivdiv
