Wiley Book Ifrs

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Wiley

I FRS

Practical Implementation

Guide and Workbook

Second Edition

Abbas Ali Mirza Magnus Orrell Graham J. Holt

JOHN WILEY & SONS, INC.

Wiley

I FRS

Practical Implementation

Guide and Workbook

Second Edition

Wiley

I FRS

Practical Implementation

Guide and Workbook

Second Edition

Abbas Ali Mirza Magnus Orrell Graham J. Holt

JOHN WILEY & SONS, INC.

Portions of this book have their origins in copyrighted materials from the International Accounting Standards

Board. These are noted by reference to the specific pronouncements, except for certain of the definitions

introduced in bold type, which appear in a separate section at the beginning of each chapter. Complete

copies of the international standards are available from the IASB. Copyright © International Accounting

Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom.

This book is printed on acid-free paper.

Copyright © 2008 by John Wiley & Sons, Inc. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken, New Jersey

Published simultaneously in Canada.

No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by

any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted

under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written

permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the

Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978)750-8400, fax (978)750-4470,

or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the

Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201)748-6011,

fax (201)748-6008, or online at http://www.wiley.com/go/permission.

Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts...