The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.
International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB publications are copyright of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards, International Accounting Standards and Interpretations is that published by the IASB in the English language and copies may be obtained from IASB. Please address publications and copyright matters to:
All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the International Accounting Standards Committee Foundation.
The IASB logo/\u201cHexagon Device\u201d, \u201ceIFRS\u201d, \u201cIAS\u201d, \u201cIASB\u201d, \u201cIASC\u201d, \u201cIASCF\u201d, \u201cIASs\u201d, \u201cIFRIC\u201d, \u201cIFRS\u201d, \u201cIFRSs\u201d, \u201cInternational Accounting Standards\u201d, \u201cInternational Financial Reporting Standards\u201d and \u201cSIC\u201d are Trade Marks of the International Accounting Standards Committee Foundation.
Digitally signed by IASCF
DN: CN = IASCF, C = GB, O =
Reason: I attest to the accuracy
and integrity of this document
Location: London, United Kingdom
Date: 2004.06.03 13:39:01 +01'00'
This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section \u201cChanges in this Edition\u201d at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume.
This action might not be possible to undo. Are you sure you want to continue?