The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting

This edition first published 2012 © 2012 Francesco Bellandi

Registered office John Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester, West Sussex, PO19 8SQ, United Kingdom

For details of our global editorial offices, for customer services and for information about how to apply for permission to reuse the copyright material in this book please see our website at www.wiley.com.

The right of the author to be identified as the author of this work has been asserted in accordance with the Copyright, Designs and Patents Act 1988.

All rights reserved. No part of this Book may be translated, reprinted or reproduced or utilized in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing of the Publisher.

This book contains criticism, contrast and commentary that may have origin in material copyrighted by the IASCF International Accounting Standards Committee Foundation, Copyright © by the International Accounting Standards Committee Foundation, material copyrighted by the FAF/FASB the Financial Accounting Foundation and the Financial Accounting Standards Board, Copyright © by the Financial Accounting Standards Board, or material copyrighted by the AICPA, Copyright © by the American Institute of Certified Public Accountants, Inc.

Some portions of the Book and some Exhibits are reused or adapted, with ...