This document is based on the IFRS standards in issue as at
31 March 2011. Note that the IASB continues to issue new, and
amend existing, IFRS standards and interpretations. This is
both as part of the joint FASB/IASB project for the convergence
of IFRS with US GAAP as well as stand-alone IASB projects to
improve or issue new pronouncements to serve the needs of
the users of financial information. Therefore in future periods,
some of the key differences highlighted in this document may
cease to apply or additional differences may arise as a result of
changes to existing standards. Please refer to the IASB website
at www.iasb.org for the status of IASB projects.