August 2009
Intermediate to advanced
135 pages
3h 21m
English
Comment and analysis of a general nature, as given in this work, are not a substitute for dedicated professional advice relating to an entity’s or an individual’s particular circumstances. Users are cautioned to read this publication in conjunction with the actual text of the standards and implementation guidance issued and to consult their professional advisers before concluding on accounting treatments or other actions related to adoption of IFRS.