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Financial Accounting






               Publisheed by:
               Kaplan PPublishing UKK
               Unit 2 Thhe Business CCentre
               Molly Millar’s Lane
               Wokinghham
               Berkshire
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               © Kaplan Financial LLimited, 20177


               The text   in this mateerial and any others made available bby any Kaplann Group commpany does nnot
               amount to advice onn a particularr matter and should not be taken as ssuch. No reliiance should be
               placed oon the contennt as the bassis for any invvestment or other decision or in connection withh any
               advice given to third parties. Pleaase consult yyour appropriate professsional adviseer as necessary.
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               Board, and the IFRS Foundation expressly dissclaim all liabbility to any person in resspect of any losses
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               the use oof such mateerials. Printed and boundd in Great Britain.


               Acknowlledgements
               This Prodduct includes propriety ccontent of thhe Internatioonal Accounting Standardds Board whiich is
               overseenn by the IFRSS Foundationn, and is usedd with the exxpress permiission of the  IFRS Foundaation
               under liccence. All rigghts reservedd. No part of this publicattion may be reproduced,, stored in a retrieval
               system, or transmitted in any forrm or by anyy means, elecctronic, mechanical, phootocopying,
               recordinng, or otherwwise, withoutt prior writteen permission of Kaplan PPublishing annd the IFRS
               Foundattion.





               The IFRSS Foundationn logo, the IAASB logo, thee IFRS for SMEs logo, the “Hexagon Device”, “IFRSS
               Foundattion”, “eIFRS””, “IAS”, “IASSB”, “IFRS for SMEs”, “IFRS”, “IASs”, “IFRSs”, “International
               Accounting Standardds” and “Inteernational Finnancial Repoorting Standaards”, “IFRIC” ” and “IFRS
               Taxonommy” are Tradde Marks of tthe IFRS Foundation.






               Trade MMarks
               The IFRSS Foundationn logo, the IAASB logo, thee IFRS for SMEs logo, the “Hexagon Device”, “IFRSS
               Foundattion”, “eIFRS””, “IAS”, “IASSB”, “IFRS for SMEs”, “NIIIF” IASs” “IFRS”, “IFRSs”,, “Internatioonal
               Accounting Standardds”, “International Financcial Reportinng Standards”, “IFRIC”, “SSIC” and “IFRRS
               Taxonommy”.

               Further ddetails of thee Trade Marks including details of coountries where the Tradee Marks are
               registereed or appliedd for are available from t the Foundation on request.



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