This edition contains interpretations and application of the IFRS Standards, as approved by the International Accounting Standards Board (Board) for issue up to 31 December 2017, that are required to be applied for accounting periods beginning on 1 January 2018.
This book is printed on acid-free paper.
Copyright © 2018 by John Wiley & Sons, Ltd. All rights reserved.
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)646-8600, 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 in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.
For general information on our other products and services, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002.
Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our website at www.wiley.com.
ISBN: 978-1-119-46150-0 (pbk) | ISBN: 978-1-119-46152-4 (epdf) |
ISBN: 978-1-119-46151-7 (epub) | ISBN: 978-1-119-46153-1 (obook) |
Printed in Great Britain by TJ International Ltd, Padstow, Cornwall, UK
“IFRS®”and “International Financial Reporting Standards” are registered trademarks of The International Financial Reporting Standards Foundation. Content provided by IFRS is copyright © IFRS Foundation, used under licence
Trademarks: Wiley and the Wiley Publishing logo are trademarks of John Wiley and Sons, Inc. and/or its affiliates in the United States and/or other countries, and may not be used without written permission. IFRS is a registered trademark of The International Accounting Standards Board. All other trademarks are the property of their respective owners. Wiley Publishing, Inc. is not associated with any product or vendor mentioned in this book.