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This book has been prepared for general guidance on tters of interest only,anddoes not constitute professional advice.You should not act upon the infortioncontained in this book without obtaining specific professional advice.No represen-tation or warranty express or implied)is given as to the accuracy or completenessof the infortion contained in this book,and,to the extent permitted by law,PricewaterhouseCoopers does not accept or assume any liability,responsibility orduty of care for any consequences of you or anyone else acting,or refraining toact,in reliance on the infortion contained in this book or for any decision basedon it.This book covers one of the chapters of the English version and its Chinese transla-tion,which the English version reins the definitive source of guidance.Thepublishers and the authors cannot accept any responsibility for any errors or misun-derstandings arising from the English version and its Chinese translation.Neithercan the publishers and the authors accept any responsibility for loss occasioned toany person acting or refraining from action as a result of the terial in this book.C2012 PricewaterhouseCoopers.All rights reserved."PricewaterhouseCoopers"and "PwC"refer to the network of member firms of PricewaterhouseCoopers Inter-national Limited ("PwCIL")..Each member firm is a separate legal entity anddoes not act as agent of PwCIL or any other member firm.PwCIL does not provideany services to clients.PwCIL is not responsible or liable for the acts or omissionsof any of its member firms nor can it control the exercise of their professional judg-ment or bind them in any way.No member firm is responsible or liable for the actsor omissions of any other member firm nor can it control the exercise of anothermember firm's professional judgment or bind another member firm or PwCIL inany way.PrefaceBusinesses around the world are becoming more global and much of the accountingstandard-setters'focus today is concerned with global harmonization of accountingrequirements.Against this backdrop,International Financial Reporting StandardsIFRS)have become increasingly important as the global business language.IFRSaims to be a comprehensive set of neutral principles that produce consistent,comparable,relevant and reliable financial infortion useful for investors,lenders,creditors,and those who ke decisions in the capital rkets.PwC isstrongly committed to a common goal of promoting these financial reportingstandards to preparers and users.The IFRS Manual of Accounting is a comprehensive practical guide to IFRS andprovides straightforward explanations of how to prepare financial statements inaccordance with IFRS,with hundreds of practical examples.The Manual wasdeveloped based on the extensive experience of the PwC's global network of firms.Due to the importance of IFRS for ny companies in China and the continuedconvergence of China Accounting Standards and IFRS,PwC China has undertakena significant project to translate our IFRS Manual of Accounting into Chinese.Wesincerely hope that our IFRS Manual of Accounting with Chinese Translationprovides practical insights and can help finance directors,accountants,auditors,ysts and other users of financial statements to bridge the gap betweenaccounting principles and their applications.Senior PartnerPwC China and Hong Kong(c)2012 PricewaterhouseCoopers LLP.All rights reserved.1
