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International Financial Reporting Standards (IFRSs) together with their accompanying

documents are issued by the International Accounting Standards Board (IASB),
30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411
Email: iasb@ifrs.org Web: www.ifrs.org
Deposit no. at the Department of the National Library: 3913/10/2012
Copyright 2012 IFRS Foundation
The IASB, the IFRS Foundation, 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.
IFRSs (which include International Accounting Standards and Interpretations) are
copyright of the IFRS Foundation. The approved text of IFRSs is that issued by the IASB
in the English language. Copies may be obtained from the IFRS Foundation
Publications Department. Please address publication and copyright matters to:
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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 IFRS Foundation.
This Arabic translation of International Financial Reporting Standards, Interpretations
and other IASB material included in this publication has been approved by a Review
Committee appointed by the IFRS Foundation. The Arabic translation is published by
the Arab Society of Certified Accountants in Jordan with the permission of the IFRS
Foundation. The Arabic translation is the copyright of the IFRS Foundation.

The IFRS Foundation logo/the IASB logo/Hexagon Device, IFRS Foundation, eIFRS,
IAS, IASB, IASC Foundation, IASCF, IFRS for SMEs, IASs, IFRIC, IFRS, IFRSs,
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Publicaons Telephone: +44 (0)20 7332 2730
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