DISCLAIMER

This book should not be used as a substitute for obtaining professional advice and input when planning a transition to IFRS. The content of this book is generic and while suggestions are made on planning matters, readers are encouraged to contact a professionally qualified IFRS specialist to obtain advice and support specific to their circumstances.

The brief summaries of IFRS requirements and principles should be read as outline information only, and for detailed information readers should refer to the IFRSs as promulgated by the IASB, which are copyrighted by the IFRS Foundation. This book does not contain advice on accounting treatments and does not consider the particular legal or other regulatory requirements of specific countries or jurisdictions.

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