Portions of this book have their origins in copyrighted materials from the International Accounting Standards Board. These are noted by reference to the specific pronouncements, except for certain of the definitions introduced in bold type, which appear in a separate section at the beginning of each chapter. Complete copies of the international standards are available from the IASB. Copyright © International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom.
 
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