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International Accounting/Financial Reporting Standards Guide 2009

Understanding reporting standards issued by the IASB is essential for those who prepare and/or interpret financial statements and are required to comply with the increasingly complex set of international accounting and financial reporting standards. The International Accounting/Financial Reporting Standards Guide is your survival handbook in today's global economy. It keeps you up-to-date on the latest general and industry-specific international reporting standards and the proposed changes on your immediate horizon that will most likely alter the way in which you must account for and disclose information.

OVERVIEW Consolidated financial statements represent the results of operations
(income statement), cash flow statement, and financial position (balance sheet) of
a single entity (the group) that comprises more than one separate legal entity.