Copyright
Copyright
Comperio® may include material copyrighted © from 1939-2009 by the following organisations. All hard copy reproductions must include the respective organisation’s required copyright wording as denoted under “Copyright Requirements”, below.
PricewaterhouseCoopers
Comperio © 1999-2009 PricewaterhouseCoopers. All rights reserved.
PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
International
International Accounting Standards Committee Foundation (IASCF)
International Accounting Standards, Exposure Drafts, and other IASB publications ("IASB publications") are copyright of the International Accounting Standards Committee Foundation. Please address copyright enquiries to: IASB Publications Department: 7th Floor, 166 Fleet Street, London EC4A 2DY, United Kingdom, Telephone +44 (20) 7427-5927, Fax +44 (20) 7353-0562, E-mail: iasb@iasb.org, Internet: http://www.iasb.org. All rights reserved.
The English and non-English translations of IASB publications are reproduced on this Database with the permission of the IASCF. The original approved text of International Accounting Standards is that published by IASB in the English language and copies may be obtained direct from IASB. You may reproduce an International Accounting Standard or other IASB pronouncement only in accordance with your license agreement for the IASB material contained in this database.
International Federation of Accountants
International Standards on Auditing, Exposure Drafts, Draft Standards and Other IFAC publications ("IFAC publications") are copyright of the International Federation of Accountants, 114 West 47th Street, New York, New York, 10036, USA, Telephone 212-286-9344, Fax 212-286-9570. All rights reserved.
The IFAC publications are reproduced on this Database with the permission of the IFAC. The original approved text is that published by IFAC in the English language and copies may be obtained directly from IFAC. You may only reproduce an IFAC pronouncement in accordance with your license agreement for the IFAC material contained in this Database.
Australia
Australian Accounting Research Foundation
 
Australian Accounting Standards Board
 
Auditing and Assurance Standards Board
 
Australian Securities & Investments Commission
 
Australian Stock Exchange Limited
 
CCH Australia Limited
 
Commonwealth Crown of Australia
 
CPA Australia
 
Investment & Financial Services Association
 
The Institute of Chartered Accountants in Australia
 
TimeBase Pty Ltd
 
Canada
Canadian Institute of Chartered Accountants
 
Office of the Superintendent of Financial Institutions
 
Ireland
The Republic of Ireland Combined Companies Acts 1963 to 1990 are reproduced with the permission of the Government of Ireland.
Handbook and Miscellaneous Technical Statements - © The Institute of Chartered Accountants in Ireland.
Propylon Limited has copyright in and permission to reproduce and include in its proprietary database the current text of the Republic of Ireland Combined Companies Acts 1963 and 1990 and the Handbook and Miscellaneous Technical Statements of the Institute of Chartered Accountants in Ireland.
PricewaterhouseCoopers is licensed to reproduce the database by agreement with Propylon Limited, 13 Herbert Street, Dublin, Republic of Ireland.
Italy
Commissione Nazionale per le Società e la Borsa
 
Consiglio dell'Unione Europea
 
Consiglio Nazionale dei Dottori Commercialisti e dei Ragionieri
 
Repubblica Italiana
 
Netherlands
Council for Annual Reporting ( Raad voor de Jaarverslaggeving )
 
Royal Dutch Institute of Registered Accountants ( Koninklijk Nederlands Instituut van Registeraccountants )
 
New Zealand
Crown and Parliamentary copyright material is reproduced with permission from the New Zealand Parliamentary Counsel Office
Institute of Chartered Accountants of New Zealand
The contents from the Members' Handbook ("Institute publications" are the copyright of the Institute of Chartered Accountants of New Zealand, Cigna House, 40 Mercer Street, 2nd Floor, PO Box 11342, Wellington, New Zealand, Telephone +64-4-474 7840, Fax +64-4-472 6282,E-mail: subscriptions@icanz.co.nz. All rights reserved.
The Institute publications are reproduced on this Database with the permission of the Institute. The original approved text of professional engagement standards or other Institute publications are published by the Institute in the English language and copies may be obtained direct from the Institute. You may only reproduce the professional engagement standards or other Institute publications contained in the Members' Handbook in accordance with your license agreement for the material contained on this Database.
Reserve Bank of New Zealand
 
South Africa
South African Institute of Chartered Accountants (SAICA) (www.saica.co.za)
 
Independent Regulatory Board for Auditors (IRBA) (www.irba.co.za)
 
United Kingdom
The Auditing Practices Board material is reproduced with the permission of CCAB Limited.
The Institute of Chartered Accountants in England and Wales and the Accounting Standards Board:
Statements of Standard Accounting Practice; Financial Reporting Standards; Exposure Drafts; and other material published by the above. © The Accounting Standards Board and The Institute of Chartered Accountants in England and Wales.
All rights reserved. No part of any of these works may be reproduced or used in any form (including storage by electronic means other than loading the text onto the computer hardware of the registered user of this database) without the written permission of the Institute of Chartered Accountants in England and Wales and the Accounting Standards Board Limited other than in accordance with the provisions of the Copyright Designs and Patents Act 1988. Applications for permission to reproduce any part of such work should be addressed to Accountancy Books at 40 Bernard Street, London WC1N 1LD, United Kingdom.
Crown copyright material is reproduced by permission of the Controller of Her Majesty’s Stationery Office.
PricewaterhouseCoopers Manual of Accounting - © PricewaterhouseCoopers. All rights reserved. Printed in the United Kingdom.
The PricewaterhouseCoopers Manual of Accounting has been provided to you under the terms of your Comperio® License Agreement with PricewaterhouseCoopers. This Manual and any permitted copies or extracts from the Manual must be used exclusively for your internal business purposes. PricewaterhouseCoopers accepts no responsibility and disclaims all liability of any kind for any action which you or any other party takes or refrains from taking on the basis of the contents of this Manual.
Propylon Limited has copyright in and permission to reproduce and include in its proprietary database the current text of Financial Reporting Standards, Statements of Standard Accounting Practice, Statements of Auditing Standards and Guidelines and other relevant material and the current text of the companies legislation and statutory instruments. PricewaterhouseCoopers is licensed to reproduce the database by agreement with Propylon Limited, 13 Herbert Street, Dublin, Republic of Ireland.
United States of America
American Institute of Certified Public Accountants, Inc. New York NY
 
Financial Accounting Standards Board, Norwalk CT
 
Governmental Accounting Standards Board, Norwalk CT
 
Government Finance Officers Association, Chicago IL
 
John Wiley & Sons, Inc.
 
Throughout the Database
© 1971 - 2009 PricewaterhouseCoopers. All rights reserved.
PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
All other copyright holders are acknowledged in the relevant part of the database.
Copyright Requirements
All hard copy reproductions must include the respective third-party organisations’ copyright notice wording as denoted below. If separate organisation wording is not below, the following format should be used:
Copyright [year(s)] by [organisation]. Reprinted with permission.
PricewaterhouseCoopers:
© 1971 - 2009 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
Australia
AASB licensed materials:
Copyright © [year(s)] Australian Accounting Standards Board.
ASIC licensed materials:
Copyright © by the Australian Securities and Investments Commission, Level 24, No 1 Martin Place, Sydney, NSW, 2000 (GPO Box 4866, Sydney, 1042), Australia. All rights reserved.
ASX licensed materials:
Copyright © by Australian Stock Exchange Limited. All rights reserved.
Commonwealth Crown and CCH licensed materials:
Copyright © by Commonwealth Crown of Australia and CCH Australia Limited, ABN 95 096 903 365. All rights reserved.
CPA Australia & ICAA licensed materials:
Copyright © by CPA Australia and the Institute of Chartered Accountants in Australia. All rights reserved.
IFSA licensed materials:
Copyright © by the Investment & Financial Services Association Limited. All rights reserved.
International
IASCF:
Copyright © International Accounting Standards Committee Foundation.
IFAC:
Copyright © International Federation of Accountants.
 
United States
AICPA licensed materials:
Copyright [year(s)] by American Institute of Certified Public Accountants, Inc. Used with permission.
FASB licensed materials:
Copyright [year(s)] by Financial Accounting Standards Board, Norwalk, Connecticut
Copyright [year(s)] by American Institute of Certified Public Accountants, New York, New York
GASB licensed materials:
Copyright [year(s)] by Governmental Accounting Standards Board, Norwalk, Connecticut
Copyright [year(s)] by American Institute of Certified Public Accountants, New York, New York
Copyright [year(s)] by Government Finance Officers Association, Chicago, Illinois
New Zealand
Institute of Chartered Accountants of New Zealand licensed materials:
Copyright © Institute of Chartered Accountants of New Zealand
Third- Party Licensee’s Hard Copy Reproduction Limits
Except as stated below, third-party licensees may reproduce up to ten (10) hard copies of a document in its entirety or twenty-five (25) copies of selected excerpts solely for its own internal business purposes. An excerpt is defined as the lesser of fifteen pages or 25% of a specific document. To reproduce copies in excess of the foregoing, approval is required. Licensees should contact their nearest ABAS Technology Support Hotline for such approval.
United Kingdom limit - Except as expressly stated herein no part of a document included in the United Kingdom data may be reproduced or used in any form other than by being temporarily displayed on a computer terminal and one extract printed on paper for the licensee’s own internal business purposes.
PricewaterhouseCoopers Staff Hard Copy Reproduction Limits
Except as stated below, PricewaterhouseCoopers staff may reproduce 25 hard copies of a document in its entirety or 100 copies of selected excerpts for PricewaterhouseCoopers internal business purposes. Copies may not be given to clients, except as set forth below. An excerpt is defined as less than 25% of a specific document. To reproduce copies in excess of the foregoing, staff must contact their nearest ABAS Technology Hotline for approval.
FASB - Staff may reproduce up to 1,500 hard copies of a FASB or FASB AICPA-licensed document in any particular instance. Copies may only be distributed to clients in connection with seminars and conferences sponsored by PricewaterhouseCoopers. Each hard copy reproduction must include the FASB copyright notice, denoted above.
AICPA - Staff may reproduce up to 15 hard copies of a document in its entirety or 100 copies of selected excerpts for PricewaterhouseCoopers internal business purposes.
GASB - Staff may reproduce up to 200 hard copies of a particular GASB, AICPA or GFOA licensed document for a particular instance. Copies may only be distributed to clients in connection with seminars and conferences sponsored by PricewaterhouseCoopers.
United Kingdom - Except as expressly stated herein no part of a document included in the United Kingdom data may be reproduced or used in any form other than by being temporarily displayed on a computer terminal and one extract printed on paper for PricewaterhouseCoopers' internal business purposes. Staff may, however, make copies of the copyright data of the PricewaterhouseCoopers (United Kingdom firm) as set out in the PricewaterhouseCoopers Staff Hard Copy Reproduction Limits above.
 
© 1998–2009 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.