This edition first published in 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 publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, except as permitted by the UK Copyright, Designs and Patents Act 1988, without the prior permission 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.

A previous version of this book was published as Bellandi, F., 2009. Accounting for Equity and Other Comprehensive ...

Get Dual Reporting for Equity and Other Comprehensive Income under IFRS and U.S. GAAP now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.