We are sorry that the content you requested is not available.

This is most likely because the content has either been updated or superseded. To help us to redirect you to the correct content and/or fix the issue, please e-mail us the link you were trying to visit (copy the URL from the address bar, click on 'Contact us' at the bottom of the page and paste the URL into the message that you send us).

Note we have recently completed a major re-structure of the IFRS Manual of accounting, which may be the reason for the broken link. If you would like more information on this please search Inform for 'We’ve modernised the IFRS Manual of accounting' for a document that explains more about the restructure.