Hawkins, David F., Edward J. Riedl, Vincent Dessain, and Andrew Barron. "Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Teaching Note 108-078, ...
Note on International Financial Reporting Standards (IFRS) Affimed prepares and reports consolidated financial statements and financial information in accordance with IFRS as issued by the IASB.