<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="http://www.ifrslist.com/wp-content/plugins/google-sitemap-generator/sitemap.xsl"?><!-- generator="wordpress/3.0.1" --><!-- sitemap-generator-url="http://www.arnebrachhold.de" sitemap-generator-version="3.1.2" --><!-- generated-on="February 4, 2012 7:47 am" --><urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">	<url>
		<loc>http://www.ifrslist.com/</loc>
		<lastmod>2012-02-04T07:46:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2012/02/04/ias-16-ppe/</loc>
		<lastmod>2012-02-04T07:46:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/31/iaseminars-course-1000-ifrs-immersion-workshop-8-days-dubai-15-discount-2/</loc>
		<lastmod>2012-01-31T09:00:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/31/iaseminars-course-1000-ifrs-immersion-workshop-8-days-dubai-15-discount-2/</loc>
		<lastmod>2012-01-31T09:00:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/25/ifrs-update-2012-10-discount/</loc>
		<lastmod>2012-01-25T17:27:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-2081-us-gaap-technical-update-2-day-course-miami-15-discount/</loc>
		<lastmod>2012-01-24T16:00:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-1082-ifrs-technical-update-2-days-toronto-15-discount/</loc>
		<lastmod>2012-01-24T12:00:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-1082-ifrs-technical-update-2-days-toronto-15-discount/</loc>
		<lastmod>2012-01-24T12:00:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-1025-major-ifrs-and-us-gaap-differences-2-days-miami-15-discount/</loc>
		<lastmod>2012-01-24T12:00:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-1010-ifrs-fundamentals-4-days-johannesburg-15-discount/</loc>
		<lastmod>2012-01-24T10:00:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-1400-ifrs-disclosure-and-presentation-requirements-2-days-chicago-15-discount/</loc>
		<lastmod>2012-01-24T09:00:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/24/iaseminars-course-2003-us-gaap-essentials-3-days-miami-15-discount/</loc>
		<lastmod>2012-01-24T09:00:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1035-ifrs-basics-with-us-gaap-comparison-3-days-toronto-15-discount/</loc>
		<lastmod>2012-01-17T12:41:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1035-ifrs-basics-with-us-gaap-comparison-3-days-toronto-15-discount/</loc>
		<lastmod>2012-01-17T12:00:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1660-ifrs-for-the-telecommunications-sector-2-days-johannesburg-15-discount/</loc>
		<lastmod>2012-01-17T12:00:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1660-ifrs-for-the-telecommunications-sector-2-days-johannesburg-15-discount/</loc>
		<lastmod>2012-01-17T12:00:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1660-ifrs-for-the-telecommunications-sector-2-days-johannesburg-15-discount/</loc>
		<lastmod>2012-01-17T12:00:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1660-ifrs-for-the-telecommunications-sector-2-days-johannesburg-15-discount/</loc>
		<lastmod>2012-01-17T12:00:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1660-ifrs-for-the-telecommunications-sector-2-days-johannesburg-15-discount/</loc>
		<lastmod>2012-01-17T12:00:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1000-ifrs-immersion-workshop-8-days-miami-15-discount/</loc>
		<lastmod>2012-01-17T11:00:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1000-ifrs-immersion-workshop-8-days-miami-15-discount/</loc>
		<lastmod>2012-01-17T11:00:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/17/iaseminars-course-1015-ifrs-fundamentals-with-us-gaap-comparison-5-days-chicago-15-discount/</loc>
		<lastmod>2012-01-17T09:06:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/09/iaseminars-course-1000e-ifrs-immersion-workshop-80-days-online/</loc>
		<lastmod>2012-01-09T01:57:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/09/iaseminars-course-1035-ifrs-basics-with-us-gaap-comparison-3-days-san-francisco/</loc>
		<lastmod>2012-01-09T01:54:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/05/iaseminars-course-1082-ifrs-technical-update-2-days-london/</loc>
		<lastmod>2012-01-05T01:50:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/05/iaseminars-course-1082-ifrs-technical-update-2-days-atlanta/</loc>
		<lastmod>2012-01-05T01:47:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2012/01/03/iaseminars-course-1030-ifrs-basics-2-days-atlanta/</loc>
		<lastmod>2012-01-03T01:12:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-closing-2011-newsletter-by-iasplus/</loc>
		<lastmod>2012-01-02T10:26:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias17-leases/</loc>
		<lastmod>2011-12-30T06:50:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-18-revenue/</loc>
		<lastmod>2011-12-30T06:46:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-19-employee-benefits/</loc>
		<lastmod>2011-12-30T06:43:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-21-the-effects-of-changes-in-foreign-exchange-rates/</loc>
		<lastmod>2011-12-30T06:39:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-23-borrowing-costs/</loc>
		<lastmod>2011-12-30T06:35:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-20-accounting-for-government-grants-and-disclosure-of-government-assistance/</loc>
		<lastmod>2011-12-21T06:55:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-16-property-plant-and-equipment/</loc>
		<lastmod>2011-12-17T06:41:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/12/16/iaseminars-course-1010-ifrs-fundamentals-4-days-london-2/</loc>
		<lastmod>2011-12-16T08:00:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2011-12-14T22:40:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/10/14/ifrs-group-accounting-conference-2011-6th-december-2011-london-3/</loc>
		<lastmod>2011-12-14T22:36:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/12/06/ifrs-group-accounting-conference-2011-6th-december-2011-london/</loc>
		<lastmod>2011-12-14T22:31:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/07/ifrs-group-accounting-conference-2011-6th-december-2011-london-2/</loc>
		<lastmod>2011-12-14T22:25:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-12-income-tax/</loc>
		<lastmod>2011-12-14T06:39:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2011-12-11T22:52:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2011-12-11T22:36:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-11-construction-contracts/</loc>
		<lastmod>2011-12-11T06:36:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-10-events-after-the-reporting-period/</loc>
		<lastmod>2011-12-09T06:32:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-1-presentation-of-financial-statements/</loc>
		<lastmod>2011-12-08T08:07:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ias-2-inventory/</loc>
		<lastmod>2011-12-08T06:54:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/12/08/regulatory-reporting-for-general-insurers/</loc>
		<lastmod>2011-12-08T01:33:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/12/06/taxation-for-oil-gas-companies-accounting-for-oil-gas-companies-ifrs-for-oil-gas-companies-london-6th-7th-8th-december-2011/</loc>
		<lastmod>2011-12-06T01:48:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/29/iaseminars-course-3500-international-public-sector-accounting-standards-ipsas-transition-and-implementation-2-days-15-discount/</loc>
		<lastmod>2011-12-05T21:46:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-9-financial-instruments/</loc>
		<lastmod>2011-12-02T10:47:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-8-operating-segments/</loc>
		<lastmod>2011-12-01T10:32:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-7-financial-instruments-disclosures/</loc>
		<lastmod>2011-12-01T10:06:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-5-%E2%80%93-non-current-assets-held-for-sale-and-discontinued-operations/</loc>
		<lastmod>2011-12-01T09:00:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-6-exploration-for-and-evaluation-of-mineral-assets/</loc>
		<lastmod>2011-12-01T09:00:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/a-practical-guide-to-new-ifrss-for-2011/</loc>
		<lastmod>2011-11-30T11:53:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-4-insurance-contracts/</loc>
		<lastmod>2011-11-30T09:19:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-3-business-combination/</loc>
		<lastmod>2011-11-30T08:19:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-3-business-combination/</loc>
		<lastmod>2011-11-30T08:19:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2011-11-30T07:58:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-2-%E2%80%93-share-based-payment/</loc>
		<lastmod>2011-11-29T16:51:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/docs/ifrs-1-%E2%80%93-first-time-adoption-of-international-financial-reporting-standards/</loc>
		<lastmod>2011-11-29T15:34:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/29/iaseminars-course-3281-international-public-sector-accounting-standards-ipsas-hot-topics-and-technical-update-2-days-washington-dc/</loc>
		<lastmod>2011-11-29T09:15:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/29/iaseminars-course-1851-us-gaap-ifrs-convergence-%E2%80%93-what-it-means-to-you-1-day/</loc>
		<lastmod>2011-11-29T09:09:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2011-11-28T16:02:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/24/iaseminars-course-1552-ifrs-adoption-and-implementation-in-nigeria-2-days-london/</loc>
		<lastmod>2011-11-24T18:00:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/24/iaseminars-course-1035-ifrs-basics-with-us-gaap-comparison-3-days-las-vegas/</loc>
		<lastmod>2011-11-24T15:59:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/24/iaseminars-course-3200-international-public-sector-accounting-standards-ipsas-accrual-basis-washington-dc/</loc>
		<lastmod>2011-11-24T09:04:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/23/ifrs-event-ifrs-application-for-general-insurers-23-%E2%80%93-24-november-central-london-uk/</loc>
		<lastmod>2011-11-23T01:27:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/22/iaseminars-course-1030-ifrs-basics-2-days-london/</loc>
		<lastmod>2011-11-22T12:00:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/16/london-ifrs-update-2011-save-10-as-ifrslist-member/</loc>
		<lastmod>2011-11-16T01:46:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/16/ifrs-2011-update-course/</loc>
		<lastmod>2011-11-16T01:43:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/15/ifrs-event-ifrs-application-for-life-insurers-15%E2%80%9316-november-central-london-uk/</loc>
		<lastmod>2011-11-15T01:11:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/07/ifrs-event-meet-the-expert-2011-7th-8th-november-2011-london/</loc>
		<lastmod>2011-11-07T01:33:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/04/iaseminars-course-1010-ifrs-fundamentals-4-days-london/</loc>
		<lastmod>2011-11-04T08:00:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/11/02/iaseminars-course-1035-ifrs-basics-with-us-gaap-comparison-3-days-san-francisco/</loc>
		<lastmod>2011-11-02T10:10:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/10/27/ifrs-foundation-conference-sao-paulo-27-28-october-2011/</loc>
		<lastmod>2011-10-27T01:14:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/10/19/ifrs-event-ifrs-9-implementation-19th-20th-october-2011-london-10-discount/</loc>
		<lastmod>2011-10-20T15:57:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/10/13/344/</loc>
		<lastmod>2011-10-13T13:12:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2011-10-09T20:54:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2011-10-05T13:51:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/10/04/fsa-returns-for-general-insurers/</loc>
		<lastmod>2011-10-04T15:57:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/09/28/ifrs-event-the-2011-practitioners-forum-on-ifrs-phase-ii-for-insurers-28th-29th-september-2011-central-london/</loc>
		<lastmod>2011-09-28T01:44:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/09/21/ifrs-event-impairment-accounting-modelling-21st-september-2011-london-10-discount/</loc>
		<lastmod>2011-09-21T02:03:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2011-09-19T05:22:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2011-09-08T17:11:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2011-09-08T17:06:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/08/12/share-application-money/</loc>
		<lastmod>2011-09-03T15:02:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/08/13/entry/</loc>
		<lastmod>2011-09-03T14:58:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2011-08-04T16:47:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2011-06-23T12:28:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/06/14/zurich-ifrs-update-2011-save-10-as-ifrslist-member/</loc>
		<lastmod>2011-06-14T01:47:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2011-06-03T20:34:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/05/24/london-ifrs-application-for-life-insurers-as-ifrslist-you-can-save-10/</loc>
		<lastmod>2011-05-24T01:27:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/05/18/london-ifrs-application-for-general-insurers-save-10-as-ifrslist-member/</loc>
		<lastmod>2011-05-18T01:24:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2011-05-11T19:27:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2011-05-11T19:25:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2011-05-11T19:21:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2011-05-11T19:19:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2011-05-11T19:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2011-05-11T19:13:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/04/22/zurich-ifrs-update-2011-save-10-as-ifrslist-member/</loc>
		<lastmod>2011-04-22T13:48:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2011-04-20T10:23:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2011-04-13T08:52:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/03/29/london-%E2%80%93-ifrs-taxonomy-annual-convention-%E2%80%93-save-10-as-ifrslist-member-29th-march-2011/</loc>
		<lastmod>2011-03-29T01:08:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/03/15/infoline-presents-central-london-complex-illiquid-assets-valuation-and-hedge-accounting-march-2011/</loc>
		<lastmod>2011-03-15T01:49:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2011-03-06T23:31:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2011-03-06T23:22:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2011-01-24T04:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/02/exchange-inventory/</loc>
		<lastmod>2011-01-24T04:40:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/08/london-%E2%80%93-hedge-accounting-register-by-12th-november-to-save-up-to-400-an-extra-10-%E2%80%93-your-chance-to-save-up-to-550-8-december-2010/</loc>
		<lastmod>2011-01-24T04:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/09/change-functional-currency/</loc>
		<lastmod>2011-01-24T04:39:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2011-01-24T04:39:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2011-01-24T04:39:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/07/london-a-practical-introduction-to-the-fsa-returns-for-life-insurers-2-days-save-10-as-ifrslist-member/</loc>
		<lastmod>2011-01-24T04:39:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/09/london-a-concise-health-check-on-regulatory-reporting-for-life-insurers-save-10-as-ifrslist-member/</loc>
		<lastmod>2011-01-24T04:39:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2011-01-24T04:39:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2011-01-24T04:39:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2011-01-24T04:39:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2011-01-24T04:39:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/</loc>
		<lastmod>2011-01-24T04:39:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2011-01-24T04:39:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2011-01-24T04:39:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2011-01-24T04:39:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2011-01-24T04:38:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2011-01-24T04:37:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/01/19/london-%E2%80%93-ifrs-20102011-update-2-days-%E2%80%93-your-chance-to-save-up-to-550/</loc>
		<lastmod>2011-01-19T01:14:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2011-01-18T11:02:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2011/01/17/singapore-ifrs-for-oil-gas-application-of-key-standards-update-april-2011/</loc>
		<lastmod>2011-01-17T09:49:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/13/zurich-iaseminars-course-1741-ifrs-for-banks-and-other-financial-institutions-3-days-save-40-as-ifrslist-member/</loc>
		<lastmod>2010-12-13T01:36:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/08/zurich-%E2%80%93-ifrs-20102011-update-2-days-%E2%80%93-your-chance-to-save-up-to-550/</loc>
		<lastmod>2010-12-08T01:29:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/06/las-vegas-iaseminars-course-1000-ifrs-immersion-workshop-8-days-save-40-as-ifrslist-member/</loc>
		<lastmod>2010-12-06T01:30:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/06/singapore-iaseminars-course-1010-ifrs-fundamentals-4-days-save-40-as-ifrslist-member/</loc>
		<lastmod>2010-12-06T01:29:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/02/exchange-inventory/comment-page-1/#comment-879</loc>
		<lastmod>2010-11-02T17:26:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/11/16/london-ifrs-20102011-update-2-days-your-chance-to-save-up-to-550/</loc>
		<lastmod>2010-10-29T17:28:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2010-10-25T14:34:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2010-10-19T19:13:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/11/21/dubai-iaseminars-course-1000-ifrs-immersion-workshop-8-days-save-40-as-ifrslist-member/</loc>
		<lastmod>2010-10-19T18:42:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/11/15/london-iaseminars-course-1000-ifrs-immersion-workshop-8-days-save-40-as-ifrslist-member/</loc>
		<lastmod>2010-10-19T18:38:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/10/25/hong-kong-iaseminars-course-1208-ifrs-for-derivatives-and-hedging-2-days/</loc>
		<lastmod>2010-10-19T10:57:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2010-10-19T09:43:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/02/events-2/</loc>
		<lastmod>2010-10-17T20:14:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/12/01/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2010-10-17T14:05:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2010-10-17T08:35:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2010-10-15T12:30:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2010-10-15T12:28:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2010-10-12T19:43:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2010-10-11T14:08:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2010-10-10T20:47:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2010-10-06T12:34:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/05/bonus-provision/</loc>
		<lastmod>2010-10-05T17:35:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/contact-us/</loc>
		<lastmod>2010-10-04T21:28:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/downloads/</loc>
		<lastmod>2010-10-04T15:37:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2010-10-04T14:36:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2010-10-03T21:01:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2010-10-03T19:46:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2010-10-03T19:46:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2010-10-01T16:34:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2010-10-01T16:29:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2010-10-01T16:24:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2010-09-26T17:33:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2010-09-23T20:03:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2010-09-22T13:37:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2010-09-22T06:01:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2010-09-21T20:58:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2010-09-20T12:35:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2010-09-14T12:43:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2010-09-14T12:43:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2010-09-09T20:56:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/08/2192/</loc>
		<lastmod>2010-09-08T16:56:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2010-09-06T20:57:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/05/interest-free-loan/</loc>
		<lastmod>2010-09-05T09:57:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2010-09-01T10:01:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2010-08-28T06:46:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2010-08-23T15:36:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/19/acquisition/</loc>
		<lastmod>2010-08-23T15:33:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/23/category/</loc>
		<lastmod>2010-08-23T15:33:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/22/minority-interst/</loc>
		<lastmod>2010-08-23T15:33:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2010-08-23T15:29:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2010-08-17T12:45:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2010-08-17T12:44:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2010-08-15T16:08:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2010-08-13T13:09:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/09/standard-cost-example/</loc>
		<lastmod>2010-08-11T13:21:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2010-08-11T13:16:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2010-08-11T13:15:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2010-08-02T20:54:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/28/lease-of-lands/</loc>
		<lastmod>2010-07-31T20:30:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2010-07-25T18:32:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2010-07-25T18:31:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2010-07-21T18:58:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2010-07-21T18:58:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2010-07-21T18:58:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2010-07-21T18:55:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2010-07-21T13:20:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2010-07-14T03:33:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/05/consolidation-3/</loc>
		<lastmod>2010-07-05T19:29:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2010-07-04T19:35:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/27/2032/</loc>
		<lastmod>2010-06-25T13:16:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2010-06-25T13:09:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/10/defining-sme/</loc>
		<lastmod>2010-06-10T18:21:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2010-06-10T18:18:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/09/2055/</loc>
		<lastmod>2010-06-10T18:17:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2010-06-08T06:35:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2010-05-18T03:25:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2010-05-16T10:04:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2010-05-14T20:55:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2010-05-14T10:51:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2010-05-13T12:11:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2010-05-12T22:05:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2010-05-09T20:03:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2010-05-05T03:44:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ias-ifrs/</loc>
		<lastmod>2010-04-26T17:28:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2010-04-26T17:10:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2010-04-26T16:06:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2010-04-21T17:42:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2010-04-14T17:05:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2010-04-14T17:04:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2010-04-10T02:51:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2010-04-07T12:43:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2010-04-07T12:42:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2010-04-02T20:44:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/02/ppe-component/</loc>
		<lastmod>2010-04-02T20:41:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/02/consolidation-2/</loc>
		<lastmod>2010-04-02T20:31:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2010-04-01T13:56:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/29/1852/</loc>
		<lastmod>2010-03-30T16:32:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2010-03-26T15:21:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/26/hedge/</loc>
		<lastmod>2010-03-26T15:21:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2010-03-24T16:58:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2010-03-24T14:50:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2010-03-24T14:47:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2010-03-10T07:58:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2010-03-09T21:21:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2010-03-08T10:03:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2010-03-03T12:17:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2010-02-22T13:16:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ias-ifrs/ifrs-1/</loc>
		<lastmod>2010-02-21T20:34:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/privacy/disclaimer/</loc>
		<lastmod>2010-02-19T21:40:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2010-02-19T17:36:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2010-02-18T10:48:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/14/ias-38/</loc>
		<lastmod>2010-02-15T08:36:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2010-02-08T11:33:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2010-02-08T09:45:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/09/15/luxembourg-iaseminars-course-ifrs-for-banks-and-other-financial-institutions-3-day-course/</loc>
		<lastmod>2010-02-07T22:56:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/11/22/ny-iaseminars-course-major-ifrs-and-us-gaap-differences-2-day-course/</loc>
		<lastmod>2010-02-07T22:48:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/06/24/toronto-iaseminars-course-ifrs-financial-instruments-workshop-2-day-course/</loc>
		<lastmod>2010-02-07T22:45:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/11/01/tokio-iaseminars-course-1500-ifrs-implementation-workshop-2-day-course/</loc>
		<lastmod>2010-02-07T22:40:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/events/2010/09/06/johannesburg-iaseminars-course-course-1010-ifrs-fundamentals-4-day-course/</loc>
		<lastmod>2010-02-07T22:32:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/</loc>
		<lastmod>2010-02-06T20:55:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2010-02-04T08:08:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2010-02-03T17:56:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/about-2/</loc>
		<lastmod>2010-02-03T10:17:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2010-02-02T12:15:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2010-01-30T13:40:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2010-01-30T13:40:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2010-01-30T13:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2010-01-30T13:39:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2010-01-30T13:33:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2010-01-30T13:33:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2010-01-30T13:33:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2010-01-29T17:43:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2010-01-29T15:39:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2010-01-29T10:32:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/01/23/ifrs/</loc>
		<lastmod>2010-01-29T09:34:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2010-01-26T23:58:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/21/borrowing-cost/</loc>
		<lastmod>2009-11-24T09:53:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2009-11-18T22:35:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2009-11-17T15:20:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/11/penalty-income/</loc>
		<lastmod>2009-11-11T12:33:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2009-11-11T08:37:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2009-11-11T08:37:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2009-11-11T08:25:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2009-11-04T21:36:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/04/construction-contract/</loc>
		<lastmod>2009-11-04T13:57:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2009-11-04T11:43:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2009-11-02T09:39:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2009-10-22T09:39:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2009-10-21T12:14:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2009-10-21T09:25:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2009-10-20T09:03:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2009-10-06T13:03:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2009-10-05T14:03:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2009-10-05T13:36:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2009-10-05T12:20:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/28/free-goods/</loc>
		<lastmod>2009-10-05T12:18:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/03/leasing-how-to/</loc>
		<lastmod>2009-10-03T05:50:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2009-10-02T12:14:31+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2009-09-28T09:36:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2009-09-25T20:03:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2009-09-17T14:56:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2009-09-15T09:58:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2009-09-13T09:21:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2009-09-04T08:11:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2009-08-30T15:27:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2009-08-27T20:46:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2009-08-24T06:59:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2009-08-19T23:00:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/16/1393/</loc>
		<lastmod>2009-08-16T07:55:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2009-08-16T07:36:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2009-08-10T17:21:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2009-08-10T17:19:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2009-07-14T10:15:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2009-07-13T06:36:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2009-07-11T17:52:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2009-07-09T07:48:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2009-06-20T10:50:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2009-06-18T18:05:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2009-06-13T08:38:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2009-06-08T08:11:31+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2009-06-02T21:03:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2009-06-02T21:03:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2009-06-02T21:02:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/28/options-2/</loc>
		<lastmod>2009-06-02T21:02:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2009-06-02T21:01:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2009-06-02T21:01:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2009-06-02T21:00:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/21/income-statement/</loc>
		<lastmod>2009-06-02T20:59:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2009-06-02T20:51:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2009-06-02T20:50:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2009-06-02T20:48:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2009-06-02T20:47:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2009-06-02T20:43:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2009-06-02T20:42:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/12/costing-method/</loc>
		<lastmod>2009-06-02T20:41:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2009-06-02T20:38:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2009-06-02T20:37:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2009-06-02T18:47:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2009-06-02T18:46:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/26/ias-17-leases/</loc>
		<lastmod>2009-05-29T07:34:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2009-05-29T07:33:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2009-05-26T10:10:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2009-05-22T13:35:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2009-05-21T16:14:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2009-05-18T12:40:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/24/controller/</loc>
		<lastmod>2009-04-24T14:16:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2009-04-23T13:34:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2009-04-21T14:23:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/28/options-2/comment-page-1/#comment-156</loc>
		<lastmod>2009-04-01T09:15:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/28/options-2/comment-page-1/#comment-155</loc>
		<lastmod>2009-03-31T08:45:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/28/options-2/comment-page-1/#comment-153</loc>
		<lastmod>2009-03-28T09:44:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2009-03-19T22:05:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/12/bonds/</loc>
		<lastmod>2009-03-12T09:20:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2009-03-11T10:09:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/11/ias-8-revised/</loc>
		<lastmod>2009-03-11T09:07:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2009-03-11T08:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2009-03-11T08:37:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/11/category-of-assets/</loc>
		<lastmod>2009-03-11T08:24:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2009-03-10T17:16:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/05/deferred-taxation/</loc>
		<lastmod>2009-03-06T12:17:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/03/audit-quality-control/</loc>
		<lastmod>2009-03-03T07:48:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2009-02-28T07:20:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/27/system-upgrade/</loc>
		<lastmod>2009-02-27T21:38:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/26/going-concern-sale/</loc>
		<lastmod>2009-02-26T22:32:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2009-02-26T16:13:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2009-02-25T15:10:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2009-02-25T13:20:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2009-02-23T07:53:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2009-02-22T22:24:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2009-02-21T18:56:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2009-02-20T05:59:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2009-02-19T07:39:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2009-02-19T07:37:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2009-02-18T21:22:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2009-02-17T08:12:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/16/ias-19/</loc>
		<lastmod>2009-02-16T21:46:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/16/on-derivatives/</loc>
		<lastmod>2009-02-16T06:45:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2009-02-15T18:30:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2009-02-15T10:24:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/14/capex-financing/</loc>
		<lastmod>2009-02-14T08:56:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2009-02-14T08:54:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2009-02-13T21:37:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2009-02-13T20:57:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/13/work-in-progress/</loc>
		<lastmod>2009-02-13T13:11:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/09/revaluation/</loc>
		<lastmod>2009-02-09T10:11:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2009-02-06T22:26:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2009-02-05T20:54:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2009-02-04T08:06:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2009-02-02T11:06:30+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2009-02-01T09:19:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2009-01-25T23:35:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2008-12-29T08:53:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/23/inventory-valuation/</loc>
		<lastmod>2008-12-29T08:51:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2008-12-14T23:41:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2008-12-14T23:41:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/termination-provisions/</loc>
		<lastmod>2008-12-14T23:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2008-12-14T23:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2008-12-14T23:39:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2008-12-14T23:39:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2008-12-14T23:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2008-12-14T23:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/investment-decision/</loc>
		<lastmod>2008-12-14T22:30:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/ifrs-1/</loc>
		<lastmod>2008-12-14T22:30:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/ppp/</loc>
		<lastmod>2008-12-14T22:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2008-12-14T22:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2008-12-14T22:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/interest-capitalization/</loc>
		<lastmod>2008-12-14T22:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2008-12-14T22:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/valuation-method/</loc>
		<lastmod>2008-12-14T22:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/capitalization/</loc>
		<lastmod>2008-12-14T22:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2008-12-14T22:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2008-12-14T22:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/training/</loc>
		<lastmod>2008-12-14T22:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2008-12-14T22:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2008-12-14T22:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/futures-options/</loc>
		<lastmod>2008-12-14T22:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2008-12-14T22:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2008-12-14T22:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2008-12-14T22:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2008-12-14T22:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2008-12-14T22:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2008-12-14T22:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2008-12-14T22:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2008-12-14T22:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2008-12-14T22:23:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2008-12-14T22:22:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2008-12-14T22:22:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2008-12-14T22:22:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/inventory-report/</loc>
		<lastmod>2008-12-14T22:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2008-12-14T22:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2008-12-14T22:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2008-12-14T22:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2008-12-14T22:20:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2008-12-14T22:20:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2008-12-14T22:20:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2008-12-14T22:19:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2008-12-14T22:19:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2008-12-14T22:19:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/hedging-activities/</loc>
		<lastmod>2008-12-14T22:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/microsoft-licence/</loc>
		<lastmod>2008-12-14T22:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2008-12-14T22:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2008-12-14T22:17:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/company-business-valuation/</loc>
		<lastmod>2008-12-14T22:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2008-12-14T22:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2008-12-14T22:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2008-12-14T22:15:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/loan-impairment/</loc>
		<lastmod>2008-12-14T18:45:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2008-12-14T18:45:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2008-12-14T18:45:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2008-12-14T18:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2008-12-14T18:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2008-12-14T18:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/borrowing-costs/</loc>
		<lastmod>2008-12-14T18:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2008-12-14T18:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2008-12-14T18:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/just-one-qustion/</loc>
		<lastmod>2008-12-14T18:42:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/stewarship/</loc>
		<lastmod>2008-12-14T18:42:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2008-12-14T16:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2008-12-14T16:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2008-12-14T16:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/ifrs-india/</loc>
		<lastmod>2008-12-14T16:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2008-12-14T16:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2008-12-14T16:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2008-12-14T16:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2008-12-14T09:44:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2008-12-14T09:43:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2008-12-14T09:42:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2008-12-14T09:41:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/job-interview/</loc>
		<lastmod>2008-12-14T09:38:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/debt-covenants/</loc>
		<lastmod>2008-12-14T09:36:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/enron/</loc>
		<lastmod>2008-12-14T09:36:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2008-12-14T09:34:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ifrs-38/</loc>
		<lastmod>2008-12-14T09:33:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ifrs-7/</loc>
		<lastmod>2008-12-14T09:32:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2008-12-14T09:31:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2008-12-14T09:30:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2008-12-14T09:29:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2008-12-14T09:28:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2008-12-14T09:26:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2008-12-14T09:25:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2008-12-14T09:24:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ifrs-list/</loc>
		<lastmod>2008-12-14T09:22:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2008-12-14T09:20:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2008-12-14T09:19:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2008-12-14T09:18:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2008-12-14T09:17:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2008-12-14T09:14:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2008-12-14T09:13:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2008-12-14T09:10:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/privacy/</loc>
		<lastmod>2008-11-27T00:11:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.6</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2008-08-28T15:30:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/internal-audit-report/</loc>
		<lastmod>2008-08-28T15:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2008-08-28T15:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2008-08-28T15:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2008-08-28T15:29:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2008-08-28T15:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/audit-program/</loc>
		<lastmod>2008-08-28T15:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2008-08-28T15:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-39/</loc>
		<lastmod>2008-08-28T15:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2008-08-28T15:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/share-application-monies/</loc>
		<lastmod>2008-08-28T15:28:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2008-08-28T15:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2008-08-28T15:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/foreign-currency/</loc>
		<lastmod>2008-08-28T15:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/cia-exam/</loc>
		<lastmod>2008-08-28T15:27:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/list-nrv/</loc>
		<lastmod>2008-08-28T15:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/free-hold-land/</loc>
		<lastmod>2008-08-28T15:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/audit-software/</loc>
		<lastmod>2008-08-28T15:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/contingent-liability/</loc>
		<lastmod>2008-08-28T15:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2008-08-28T15:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2008-08-28T15:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2008-08-28T15:25:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2008-08-28T15:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2008-08-28T15:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2008-08-28T15:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2008-08-28T15:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2008-08-28T15:24:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2008-08-28T15:23:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2008-08-28T15:23:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2008-08-28T15:23:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2008-08-28T15:23:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2008-08-28T15:23:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2008-08-28T15:22:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/budget-control/</loc>
		<lastmod>2008-08-28T15:22:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/consolidation/</loc>
		<lastmod>2008-08-28T15:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2008-08-28T15:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2008-08-28T15:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2008-08-28T15:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2008-08-28T15:20:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2008-08-28T15:20:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2008-08-28T15:20:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/consolidations-notes/</loc>
		<lastmod>2008-08-28T15:19:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/minority-interest-2/</loc>
		<lastmod>2008-08-28T15:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-training/</loc>
		<lastmod>2008-08-28T15:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2008-08-28T15:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/construction-company/</loc>
		<lastmod>2008-08-28T15:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2008-08-28T15:17:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/cash-hedging/</loc>
		<lastmod>2008-08-28T15:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/inventory-write-down/</loc>
		<lastmod>2008-08-28T15:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2008-08-28T15:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/license-revenue/</loc>
		<lastmod>2008-08-28T15:12:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2008-08-28T15:12:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2008-08-28T15:12:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2008-08-28T15:12:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/epf/</loc>
		<lastmod>2008-08-28T15:12:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/non-recurring-items/</loc>
		<lastmod>2008-08-28T15:11:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/holiday-accrual/</loc>
		<lastmod>2008-08-28T15:11:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/internal-audit-software/</loc>
		<lastmod>2008-08-28T15:11:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/options/</loc>
		<lastmod>2008-08-28T15:11:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2008-08-28T15:10:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2008-08-28T15:10:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/intercompany/</loc>
		<lastmod>2008-08-28T15:10:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2008-08-28T15:10:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/preference-dividend/</loc>
		<lastmod>2008-08-28T15:09:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2008-08-28T15:09:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2008-08-28T15:09:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2008-08-28T15:09:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2008-08-28T15:09:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2008-08-28T15:08:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2008-08-28T15:08:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2008-08-28T15:08:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2008-08-28T15:08:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2008-08-28T15:08:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/sale-of-investment/</loc>
		<lastmod>2008-08-28T15:07:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2008-08-28T15:07:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2008-08-28T15:07:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2008-08-28T15:07:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2008-08-28T15:07:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2008-08-28T15:06:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2008-08-28T15:06:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2008-08-28T15:06:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2008-08-28T14:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2008-08-28T14:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2008-08-28T14:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2008-08-28T14:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2008-08-28T14:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2008-08-28T14:43:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2008-08-28T14:42:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/download-ias/</loc>
		<lastmod>2008-08-28T14:42:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2008-08-28T14:42:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2008-08-28T14:41:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2008-08-28T14:41:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2008-08-28T14:41:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2008-08-28T14:41:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2008-08-28T14:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2008-08-28T14:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2008-08-28T14:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2008-08-28T14:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2008-08-28T14:40:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2008-08-28T14:39:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2008-08-28T14:39:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2008-08-28T14:39:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2008-08-28T14:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2008-08-28T14:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2008-08-28T14:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2008-08-28T14:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2008-08-28T14:37:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2008-08-28T14:37:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2008-08-28T14:37:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2008-08-28T09:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2008-08-28T09:18:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2008-08-28T09:17:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2008-08-28T09:17:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2008-08-28T09:17:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2008-08-28T09:17:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2008-08-28T09:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-2/</loc>
		<lastmod>2008-08-28T09:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2008-08-28T09:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2008-08-28T09:16:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2008-08-28T09:15:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2008-08-28T09:15:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2008-08-28T09:14:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2008-08-28T09:14:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2008-08-28T09:14:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2008-08-28T09:14:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2008-08-28T09:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2008-08-28T09:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2008-08-28T09:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2008-08-28T09:10:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2008-08-27T20:53:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2008-08-27T20:52:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2008-08-27T20:52:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2008-08-27T20:48:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2008-08-27T20:47:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2008-08-27T20:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2008-08-27T12:58:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/26/ifrs7/</loc>
		<lastmod>2008-08-26T15:21:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2008-08-26T14:54:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2008-08-26T13:45:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2007-12-04T22:26:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2007-12-04T22:12:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2007-12-04T22:09:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2007-12-04T22:08:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2007-12-04T20:54:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/asia/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/atlanta/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/audit/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/books-resources/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/business-combination/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/canada/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/changes-in-foreign-exchange-rates/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/chicago/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/community/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/complex-illiquid-assets/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/consolidation/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/construction-contracts/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/derivative/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/documents/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/dubai/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/employee-benefits/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/europe/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/events/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/events-after-the-reporting-period/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/fair-value/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/financial-closing-2011/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/financial-instruments/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/fsa-returns/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/general-info/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/general-insurers/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/government-grants/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/guide/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/hedging/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/hong-kong/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-1-presentation-of-financial-statements/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-10-events-after-the-reporting-period/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-11/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-11-construction-contracts/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-12/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-12-income-taxes/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-16/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-16-property-plant-and-equipment/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-17/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-18/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-18-revenue/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-19-employee-benefits/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-2/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-2-inventories/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-20/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-20-accounting-for-government-grants-and-disclosure-of-government-assistance/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-21/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-21-the-effects-of-changes-in-foreign-exchange-rates/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-23/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-23-borrowing-costs/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-36/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-38/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-39/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-7/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias-8/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ias10/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifric-17/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-events/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-1/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-1-first-time-adoption-of-international-financial-reporting-standards/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-2-share-based-payment/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-3-business-combinations/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-4-insurance-contracts/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-5-non-current-assets-held-for-sale-and-discontinued-operations/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-6/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-6-exploration-for-and-evaluation-of-mineral-assets/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-7/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-7-financial-instruments-disclosures/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-8-operating-segments/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-9/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-9-financial-instruments/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-adoption-in-nigeria/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-basics/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-blog/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-closing-2011/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-disclosure-and-presentation/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-for-banks/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-for-sme/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-for-sme-smes/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-for-the-communications-sector/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-fundamentals/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-immersion/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-oil-gas/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-taxonomy/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-update-2011/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-updates/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-updates-2012/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrs-vs-us-gaap/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ifrslistcom/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/income-tax/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/internal-audit/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/ipsas/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/job/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/johannesburg/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/las-vegas/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/local-gaap-vs-ifrs/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/miami/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/middle-east/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/must-have/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/news/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/online-course/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/other/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/other-gaap/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/other-ifrs/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/plant-and-equipment/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/presentation-of-financial-statements/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/property/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/resources/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/rest-of-europe/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/rest-of-world/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/san-francisco/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/singapore/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/solvency/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/tax/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/toronto/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/training/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/uk/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/uncategorized/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/usa/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/washington-dc/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/category/zurich/</loc>
		<changefreq>weekly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2012/02/</loc>
		<lastmod>2012-02-04T07:43:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2012/01/</loc>
		<lastmod>2012-01-31T09:00:13+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/12/</loc>
		<lastmod>2011-12-27T07:00:37+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/11/</loc>
		<lastmod>2011-11-30T11:53:27+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/10/</loc>
		<lastmod>2011-10-31T16:04:29+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/09/</loc>
		<lastmod>2011-09-27T21:13:06+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/08/</loc>
		<lastmod>2011-08-18T09:03:26+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/06/</loc>
		<lastmod>2011-06-21T09:23:03+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/04/</loc>
		<lastmod>2011-04-22T13:51:11+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/03/</loc>
		<lastmod>2011-03-05T07:48:40+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/02/</loc>
		<lastmod>2011-02-22T16:30:06+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2011/01/</loc>
		<lastmod>2011-01-18T11:02:53+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/12/</loc>
		<lastmod>2010-12-31T14:41:54+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/11/</loc>
		<lastmod>2010-11-30T17:32:02+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/10/</loc>
		<lastmod>2010-10-31T13:00:35+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/09/</loc>
		<lastmod>2010-09-26T07:58:56+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/08/</loc>
		<lastmod>2010-08-27T03:17:47+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/07/</loc>
		<lastmod>2010-07-28T19:34:18+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/06/</loc>
		<lastmod>2010-06-22T08:45:28+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/05/</loc>
		<lastmod>2010-05-27T08:49:52+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/04/</loc>
		<lastmod>2010-04-26T13:44:25+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/03/</loc>
		<lastmod>2010-03-29T05:51:12+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/02/</loc>
		<lastmod>2010-02-26T09:13:40+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2010/01/</loc>
		<lastmod>2010-01-28T11:01:58+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/12/</loc>
		<lastmod>2009-12-28T08:04:45+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/11/</loc>
		<lastmod>2009-11-23T12:39:13+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/10/</loc>
		<lastmod>2009-10-27T21:47:49+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/09/</loc>
		<lastmod>2009-09-30T12:12:43+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/08/</loc>
		<lastmod>2009-08-30T15:27:17+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/07/</loc>
		<lastmod>2009-07-14T10:15:11+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/06/</loc>
		<lastmod>2009-06-20T10:50:29+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/05/</loc>
		<lastmod>2009-05-27T08:00:48+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/04/</loc>
		<lastmod>2009-04-30T07:11:20+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/03/</loc>
		<lastmod>2009-03-31T08:45:39+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/02/</loc>
		<lastmod>2009-02-28T07:20:41+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2009/01/</loc>
		<lastmod>2009-01-25T23:25:33+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/12/</loc>
		<lastmod>2008-12-23T08:48:16+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2008/08/</loc>
		<lastmod>2008-08-28T15:30:00+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/2007/12/</loc>
		<lastmod>2007-12-04T22:26:00+00:00</lastmod>
		<changefreq>yearly</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accounting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accounting-effect/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accounting-firm/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accounting-manual/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accounting-policies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accounts-receivables-collection-through-sale-of-assets/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/accrual/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/add-new-tag/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/aicpa/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/airline/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/amendments-to-ifrs/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/arrangement-fees/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/asset/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/audit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/audit-program/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/audit-software/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/bank-covenants/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/bank-reconciliation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/barter-transaction/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/big-4/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/billing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/borrowing-costs/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/budget/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/building/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/business-combination/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/business-combinations/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/capital/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/capital-wip/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/capitalization/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/carbon-trading/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cash/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cash-back/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cash-flow/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cash-flow-statement/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cash-transfer/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/certificated-internal-auditor/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/changes-in-accounting-estimates-and-errors/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cia/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/classification/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/companies-act-1985/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/conference/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/consolidation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/contingent-liablitity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cost-allocation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cost-driver/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/costing-method/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/courses/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/cpa/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/customized-training/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/deemed-cost/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/deferred-tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/depreciation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/disclosure/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/discountinued-operation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/distance-learing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/dividend/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/download/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/drecognition/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/driver/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/e-learning/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/effect-of-change-in-useful-life/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/effective-date/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/effects-of-changes-in-foreign-exchange-rates/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/elimination/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/emission-reduction/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/employee-benefit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/epf/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/equity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/evaluation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/event/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/events/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/example/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/exchange-rate/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/expenses/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/extractive/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ey/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fair-value/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fasb/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fifo/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fin-48/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-charges/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-closing-2010/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-instruments/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-leasing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-reporting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-reporting-standards/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/financial-statement/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/first-time-adoption/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fixed-asset/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/foreign/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/foreign-currency/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/forex/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/forward-contracts/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/franchise/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fraud/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/free-goods/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/fta/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ga/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/gaap/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/gapp/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/going-concern/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/goodwill/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/hedge/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/hedge-account/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/hedge-accounting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/held-for-sale/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/held-to-maturity/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/how-to-account/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/hyperinflationary-economies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-1/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-16/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-16-ias-17/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-17/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-17-leases/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-18/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-19/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-2/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-21/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-23/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-27/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-28/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-29/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-31/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-32/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-33/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-36/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-37/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-38/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-39/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-40/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-7/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-8/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-courses/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-plus/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-seminars/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ias-ifrs-standards/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/iasb/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/iasc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/iasc-foundation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/iaseminars/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/iaseminars-courses/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/iasplus/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/icai/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifric/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifric-17/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifric-18/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifric-9/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-events/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-1/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-1-restructured-in-2008/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-2/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-2009/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-3/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-4/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-5/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-7/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-8/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-certification/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-closing-2009/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-closing-2010/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-conference/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-courses/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-event/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-for-insurer/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-for-sme/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-for-smes/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-in-canada/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-in-india/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-in-italian/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-in-italy/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-in-mumbai/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-license/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-light/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-notes/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-per-countries/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-pmi/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-portal/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-statement-report-2009/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-training/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ifrs-us-gaap/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/igaap/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/impairment/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/impairment-indicators/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/impairment-test/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/improvements-to-ifrs/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/income-statement/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/intangible-assets/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/intercompany/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/interest-in-joint-venture/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/interest-rate-swap/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/interests/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/internal-audit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/internal-audit-report/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/internal-control/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/internal-rate-of-return/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/international/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/international-accounting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/international-accounting-standards/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/inventory/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/inventory-in-progress/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/investment-on-subsidiary/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/investments/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/irr/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/irs/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/job-ifrs/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/joint-venture/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/leasehold-land-for-99-years-lease-amortization/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/leasing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/liabilities/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/liability/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/life-insurers/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/link/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/listed-companies/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/loan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/loan-impairment/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/loan-loss-provision/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/london/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ma/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/marcus-evans/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/marine-industry/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/market-value/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/mda/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/milan/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/mining/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/minority-interest/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/mro/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/negative-goodwill/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/net-value/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/new-conversion/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/new-ifric-2009/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/new-ifrs-2009/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/new-ifrs-portal/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/new-standards/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/non-profit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/non-recurring-items/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/nrv/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/oci/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/option/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/options/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/other-comprehensive-income/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/overhead/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/penalty/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/performance-index/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/plant/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/ppe/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/prc/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/present-value/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/presentation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/profit-sharing/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/project/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/property-plant-equipment/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/put-and-call/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/qualifying-asset/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/quality/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/questions-and-answers-ifrs-link/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/raw-material/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/real-estate/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/receivables/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/reclassification-of-financial-instruments/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/refund/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/regulatory-reporting/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/rent/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/rental/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/repairment/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/report/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/reserve/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/reserves/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/resouces/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/resources/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revaluation/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revaluation-of-leasehold-land/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revenue/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revenue-recognition/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revenues/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revised-life/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/revised-useful-life/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/sale-of-subidiary/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/sec/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/sec-roadmap/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/seminar/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/seminars/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/share/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/share-capital/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/small-and-medium-sized-entities/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/smes/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/software/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/speculative-trading/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/start-up/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/stock-exchange/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/storage-cost/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/student/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/subsidiary/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/summit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/tax/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/terminal-benefit/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/training/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/transfers-of-assets-from-customers/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/treasury/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/unallocated/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/uncategorized/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/us-gaap/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/us-gaap-vs-ifrs/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/wage-expense/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/wikipedia/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/windows-license/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/work-in-progress/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/workshop/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/workshops/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/write-down/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/tag/write-up/</loc>
		<changefreq>daily</changefreq>
		<priority>0.3</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/</loc>
		<lastmod>2012-02-04T07:47:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/</loc>
		<lastmod>2012-02-04T07:47:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/</loc>
		<lastmod>2012-02-04T07:47:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/</loc>
		<lastmod>2012-02-04T07:47:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/</loc>
		<lastmod>2012-02-04T07:47:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/</loc>
		<lastmod>2012-02-04T07:47:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/</loc>
		<lastmod>2012-02-04T07:47:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/</loc>
		<lastmod>2012-02-04T07:47:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>1.0</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:47:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/contact-us/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/downloads/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:47:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:47:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/about-2/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:47:30+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:47:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:47:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/privacy/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:47:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:47:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/it/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/08/13/entry/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:47:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/contact-us/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/downloads/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/about-2/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:47:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:47:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:47:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/privacy/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:47:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/zh-CN/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:47:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/08/13/entry/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:47:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/contact-us/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/downloads/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:47:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/about-2/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:47:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:47:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:47:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/privacy/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:47:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:47:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/pt/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:47:52+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/08/13/entry/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:47:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/contact-us/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/downloads/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:47:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/about-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:47:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:47:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/privacy/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:47:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/de/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/contact-us/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/downloads/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/about-2/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:03+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:04+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/privacy/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fr/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/contact-us/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/downloads/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/about-2/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/privacy/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/es/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:48:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/contact-us/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/downloads/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/about-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/privacy/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ja/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/contact-us/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/downloads/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:26+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/about-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:27+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/privacy/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:28+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ar/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:29+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:31+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/contact-us/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/downloads/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:32+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/about-2/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:33+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/privacy/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:34+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:35+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ru/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/08/13/entry/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:36+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/contact-us/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/downloads/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:37+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/about-2/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:38+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:39+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/privacy/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:40+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:41+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/el/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/08/13/entry/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/contact-us/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/downloads/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:42+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/about-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:43+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:48:44+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/privacy/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:45+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:46+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/da/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/contact-us/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/downloads/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:47+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/about-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:48+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/privacy/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:48:49+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:48:50+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:48:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:48:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/fi/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:48:51+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:48:55+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/contact-us/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/downloads/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:48:56+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/about-2/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:48:57+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:48:58+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:48:59+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/privacy/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:49:00+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-list-of-indian-comapnies-preparing-as-per-ifrs/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-list-new-joinee/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:49:01+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/hi/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:49:02+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/11/30/revaluation-of-ppe-valuation-approach-ias-16/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/contact-us/</loc>
		<lastmod>2012-02-04T07:49:05+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/downloads/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:49:06+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/about-2/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/11/penalty-income/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:49:07+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:08+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/enron/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-%e5%9b%9e%e8%a6%86%ef%bc%9a-ifrs-list-information/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/privacy/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:49:09+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/sv/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:49:10+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/contact-us/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/downloads/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/20/meet-the-expert-2010-1st-2nd-november-2010-10-discount-as-ifrslist-member/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/08/2192/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/22/fs-consolidation-2/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/23/ifrs-updates-2010-ifrs-list-10-discount-london-zurich/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/15/cos-in-intirim-statements/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:49:11+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/06/02/accounting-entries-for-forward-contract/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/21/ifrs-for-insurers-course-register-by-20th-august-and-save-up-1-300-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/about-2/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/28/fixed-asset-capilization/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:49:12+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/30/accounting-treatment-for-rental-deposit/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/18/iirs-14th-annual-tax-accounting-ifrs-for-oil-gas-companies-register-by-11-september-save-up-to-850/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/22/live-web-presentation-introducing-the-exposure-draft-on-derecognition-27-may-2009/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/12/bonds/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/17/unallocated-revenues-expenses/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2009/01/26/ifrs-conference-less-than-four-weeks-away/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:49:13+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/capitalization-of-visa-charges/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-chinese-gaap/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/fwd-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-ias-2/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/privacy/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:49:14+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/companies-act-1985-query/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-financial-statements-from-north-american-companies/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/consolidations-notes/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/epf/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/options/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/intercompany/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ias-23-borrowing-costs-forex-differences/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-forex-affect-on-construction-revenue/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ias-2-inventories-net-realizable-value-and-write-off/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-yan-ifrs-list-fixed-vs-variable-wage-expense/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ias-20/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:49:15+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/guide-us-gaap-v-ifrs-differences-from-pwceydtkpmg/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/no/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:49:16+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/09/27/ifrs-distance-learning-download-module-one-for-free/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/12/11/reclassification-of-financial-instruments-is-the-current-european-financial-crisis-considered-a-rare-circumstance/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/12/06/accounting-for-share-discount/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/26/international-gaap-2010%c2%ae-special-10-discount-to-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/18/iaseminars-launches-comprehensive-suite-of-ifrs-e-learning-courses/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/01/07/save-15-on-iaseminars-courses-as-ifrs-list-member/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/10/05/must-hav-access-the-unaccompanied-ifrss/</loc>
		<lastmod>2012-02-04T07:49:17+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/19/loss-identification-period-loan-loss-provision/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/08/18/how-to-apply-ifrs-impairment-charges-on-loans/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/09/07/ias-7-statement-of-cash-flows-foreign-exchange-gainslosses/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/08/12/share-application-money/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/08/13/entry/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/08/04/urgent-ifrs-trainer-needed/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/06/21/ifrs-implementation-cum-global-qualification-on-3rd-july-2011-in-new-delhi/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/06/03/the-solution-to-the-pension-time-bomb-ifrs/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-vigilance-claim-in-respect-of-tampered-meter/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-budget/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/how-to-learn-ifrs/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/reversal-of-a-previuos-inventory-writedown/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-date-of-comercial-production/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/26/international-financial-reporting-standards-update-save-up-to-200/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/04/13/revenue-recognistion-for-constructionproject-based/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/02/22/accounting-changes-for-minority-investments/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/03/05/capitalize-cip-ias-16-component-accounting/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/31/interest-free-loan-with-no-fixed-repayment-terms/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/02/exchange-inventory/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/09/change-functional-currency/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/12/consolidation-disposal-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/15/consolidation-disposal-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/18/profit-from-foward-contract/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/19/investment-fund-equity-unitholders/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/11/20/bond-issue-related-cost/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/12/01/discount-revenue-reporting/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/12/04/free-lance-ifrs-instructor-on-oil-gas-needed/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/12/21/revenue-recognition-for-construction-and-contracting-industry/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/12/31/happy-new-year-2011-from-ifrslist-com/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2011/01/01/ias-plus-updates-ifrs-closing-out-2010/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/forum-ifrs/2011/01/18/5/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/25/debt-to-equity-swap/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/19/40-of-discount-on-6-iaseminars-ifrscourses-for-ifrslist-members/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/19/consolidation-of-net-loss-position/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/02/events-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/16/ifrs-for-oil-gas-accra-ghana-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/14/ias-17-leases-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/15/lease-income-recognition/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/12/2010-dates-announced-a-concise-healthcheck-on-regulatory-reporting-for-general-insurers-10-discount-for-ifrslist-com-members/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/11/how-to-recognise-in-following-senario/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/06/regulatory-reporting-for-life-insurers-ifrs-list-10-discount-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/05/bonus-provision/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/contact-us/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/downloads/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/04/question-about-goodwill-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/03/hedge-accounting-register-by-6th-october-to-save-up-to-600-an-extra-10/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/03/consolidation-of-foreign-sub/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/10/03/bonus-provision-and-reversal/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/26/international-gaap-%c2%ae-generally-accepted-accounting-practice-under-international-financial-reporting-standards-ifrs-2010/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/26/wiley-applying-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/exceptional-items-vs-extraordinary-items/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/25/international-gaap-online-edition/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/23/goodwill-calculation-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/22/ifrs-updates-regulations-approved-by-european-union/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/22/shareholders-current-account/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/20/shareholdes-current-account-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/14/accrued-liabilities/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/14/ias-18-11-revenue-discounting/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/09/question-about-goodwill/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/06/ifrs-application-for-insurers-training-courses-receive-a-special-10-discount-as-an-ifrslist-subscriber/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/05/interest-free-loan/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/09/01/loss-making-subsidiaries-consolidation/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/27/conslidation-after-merge/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/19/acquisition/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/23/category/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/22/minority-interst/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/16/revaluation-of-leasehold-land/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/17/ifrs-for-insurers-save-up-to-1050-plus-an-extra-ifrs-list-10-discount/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/12/capitalization-of-internally-developed-software/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/09/standard-cost-example/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/11/realized-exchange-or-revaluation-differences/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/07/change-in-accounting-policy/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/08/02/the-2010-practitioners%e2%80%99-summit-on-ias-39-replacement-register-by-friday-13th-august-to-save-up-to-1200/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/28/lease-of-lands/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/24/treatment-of-exchange-difference-on-capital-asset/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/24/treatment-of-volume-discount-whether-to-adjust-in-turnover-or-not-how-it-is-treated-in-ifrs/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/21/what-do-you-make-of-proposed-amedments-to-ias-12-income-taxes/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/26/cch-customized-training-course-on-ifrs-by-deloitte/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/21/revenue-recognition-for-taxesservice-taxes/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/14/writing-down-inventory/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/05/consolidation-3/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/07/04/ifrs-accounting-treatment-of-initial-set-up-costs-investment-fund/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/27/2032/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/06/22/reit_real-estate-fair-value-accounting/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/06/10/defining-sme/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/06/05/aasb-116-compared-to-aasb-140/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/06/09/2055/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/05/change-in-life-of-computer-software-ias-16-ias-8/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/16/iasc-foundation-ifrs-conference-asia-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/14/capitalization-of-initial-cost-of-asset-acquiring/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/14/initial-costs-capitalization/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/13/gain-on-bargain-purchase-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/12/convenience-translation-supplementary-information/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/05/09/borrowing-costs-capitalization-and-consolidation/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/13/ias-16-construction-of-hotel-building-on-leased-land/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/ias-ifrs/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/ias-ifrs/ifrs-2-share-based-payment/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/21/ifric-12-or-not/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/13/accounts-receivables-collection-through-sale-of-assets-11/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/12/borrowing-cost-2/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/10/distribution-expenses-cost-of-goods-sold/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/06/capitalization-of-iso-costs/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/07/fair-value-as-deemed-cost-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/02/project-cost-leased-land/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/02/ppe-component/</loc>
		<lastmod>2012-02-04T07:49:18+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/02/consolidation-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/04/01/consolidated-accounts-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/29/1852/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/26/present-value-and-future-value/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/26/hedge/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/24/iasc-foundation-ifrs-conference-london-%e2%80%93-register-by-16th-april-save-up-to-400-euros/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/12/retained-losses-on-investment-in-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/10/intragroup-losses-requires-impairment/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/10/exchange-difference-on-advance-received-for-issue-of-shares/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/09/ifrs-accounting-treatment-ppe/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/03/08/life-of-owned-improvment/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/22/financial-reporting-banking/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/ias-ifrs/ifrs-1/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/privacy/disclaimer/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/19/annual-report-2009-under-international-financial-reporting-standards-ias-ifrs-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/27/example-of-financial-statement-model-ifrs-financial-statements-for-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/14/ias-38/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/08/are-you-looking-for-ifrs-discussions/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/08/london-ifrs-training-courses-%e2%80%93-special-10-discount-for-ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/01/05/ias-plus-updates-ifrs-closing-out-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/03/ifrs-for-smes-free-training-material-by-iasc-foundation/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/about-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/02/01/httpwww-ifrs-comifrs_faqs-html/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/12/05/treatment-of-windows-operating-system-license/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/12/06/non-profit-agency-and-auditing/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/12/10/refund-of-earned-income/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/12/02/ifrs-1-restructured-in-2008-and-ifric-17-adopted-by-ue/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/12/01/first-time-adoption-ifrs-guide/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/12/03/ue-adopted-ifric-18-and-other-amendments-to-ifric-and-standards-ias39-ifric-9-and-ifrs-4-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/01/28/speculative-trading-position-on-accrual-accounted-asset/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/01/09/latest-ias-39-treatment-on-forward-contracts/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/23/loss-on-interest-rate-swap-can-be-capitalized/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2010/01/23/ifrs/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/22/ifrspmiit-new-ifrs-portal-in-italian/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/21/borrowing-cost/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/18/airline-mro-billing-accounting/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/17/new-book-%e2%80%9caccounting-for-equity-and-other-comprehensive-income-dual-reporting-under-us-gaap-and-ifrss%e2%80%9d/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/05/accounting-issues-in-marine-industry/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/08/exchange-difference-on-payment-to-contractor-for-development-on-fixed-assets/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/11/software-capitalization-expensed-out/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/04/ifrs-treatment-for-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/04/construction-contract/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/04/project-costs-land-lease/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/11/02/sale-of-subsidiary-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/22/audit-engagement-contract-non-profit-non-stock-entity/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/21/deferrement-of-arrangement-fee-for-obtaining-loan/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/21/infoline%e2%80%99s-ifrs-events-in-december-2009-zurich-save-up-to-e-1500-register-by-the-13th-nov-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/20/the-comparability-of-ifrs-financial-statements/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/05/assessing-for-impairment-indicators-on-transition-date/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/30/consolidation-adjustments/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/03/ifrs-diploma-from-acca-or-icaew-which-is-better/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/28/free-goods/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/03/leasing-how-to/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/10/02/cash-flow-statement-how-to/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/28/ifrs-training-in-pune/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/25/interest-free-loan-to-an-employee/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/17/mda-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/15/financial-instruments-under-ifrs/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/13/conversion-of-foreign-currency-expenses-with-local-currency/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/09/04/accounting-carbon-trading-carbon-emission-reductions/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/30/meet-the-experts-2009-%e2%80%93-12th-13th-october-2009-hilton-london-metropole-london-save-10/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/27/infolines-ifrs-events-in-october-2009-central-london-save-up-to-600-register-by-the-25th-sept-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/24/ifrs-update-essential-update-for-2009-2010-financial-statements-save-up-to-675-register-by-the-4th-sept-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/16/1393/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/16/treatement-in-ifrs-for-scrap-sales-linked-with-capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/08/iasb-update-setoff-of-financial-liability-agaist-own-issued-shares/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/08/05/sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/07/14/ifrs-seminar-in-mumbai/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/07/13/purchase-shareholding-in-joint-venture-from-a-joint-venture/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/07/11/revised-useful-life-of-assets/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/07/09/ifrs-for-small-and-medium-sized-entities-smes/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/06/20/live-web-presentation-introducing-the-exposure-draft-on-fair-value-measurement-30-june-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/06/18/joint-aicpaiasc-foundation-conference-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/06/13/option-accounting-entries/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/06/08/question-on-licenses-and-franchises/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/22/ias-23-borrowing-cost-capitalization/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/25/ias-39-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/25/fradulant-presentation-of-financial-statement/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/28/options-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/09/capitalization-expenses-ifrs/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/11/entries-consolidation-of-financial-statements/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/20/cash-flow-statement-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/21/income-statement/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/21/intangible-assets-ias-38/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/23/classification-of-ppe-investment-properties-and-assets-held-for-sales/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/30/foreign-currency-translation-issue/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/09/forex-translation-and-cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/09/cash-and-cash-equivalents/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/12/plant-replacement-reserve/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/12/costing-method/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/14/good-news-from-ifrslistcom-and-iaseminars/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/14/consolidation-goodwill-related-questions/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/15/consolidation-ifrs/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/18/ifrs-3-business-combination-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/26/ias-17-leases/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/27/ias-8-ccounting-policies-changes-in-accounting-estimates-and-errors/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/26/iasc-foundation-ifrs-conference-seoul-%e2%80%93-final-programme-now-available/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/21/iaseminars-courses-save-10-on-total-order-as-ifrslistcom-member-within-june-30-2009/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/05/18/iasc-foundation-ifrs-conference-milan-%e2%80%93-register-by-22nd-may-save-up-to-300-euros/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/24/controller/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/23/splitting-out-ga/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/04/21/terminal-benefit-calculation/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/11/joint-venture-accounting/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/11/ias-8-revised/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/10/financial-reporting-excellence-conference/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/11/treasury-bills-2/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/11/category-of-assets/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/10/how-to-account-intragroup-trading-under-business-combination/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/05/deferred-taxation/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/03/03/audit-quality-control/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/28/treatment-of-underover-absorbed-overheads/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/27/system-upgrade/</loc>
		<lastmod>2012-02-04T07:49:19+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/26/going-concern-sale/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/26/capital-work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/25/cash-flow-statement/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/25/transfer-of-cash-from-cash-book/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/23/unallocated-revenue-expenses/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/22/capitalization-of-repairment-expenses/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/21/interest-rate-swap/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/20/goodwill-under-sfas-142/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/17/land-amortization-99-years-lease/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/17/land-on-99-years-lease/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/16/ias-19/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/16/on-derivatives/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/15/treatment-of-storage-costs/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/15/inventory-adjustment-entries/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/14/capex-financing/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/14/loss-profit-from-joint-venture-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/13/new-thinking-at-the-secwill-the-roadmap-survive/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/13/ifrs-financial-statements-for-year-end-december-2008/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/13/work-in-progress/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/09/revaluation/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/04/in-case-of-newly-established-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/05/impairment-for-mining-companies-ee-assets/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/04/administrative-expenditure-before-the-commencement-of-business/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/02/iasplus-update-closing-out-2008/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2009/02/01/news-from-iasborg-about-ifrs-for-smes/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/19/listed-eu-companies/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/23/inventory-valuation/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/ifrs-file-pdf-are-now-available-in-all-eu-languages/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-provision-for-commission-to-agents-on-outstanding-premiums/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/termination-provisions/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-about-normal-capacity/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/revenue-recognition-and-provision/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/audit-informationa-hotelhospitality-project/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/cost-accounting-and-software/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/investment-decision/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/ifrs-1/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/ppp/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-financial-instruments/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-message-from-the-moderator-news-about-iasifrs-from-eu-link-to-ifrs-file-in-pdf/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/interest-capitalization/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/acquisition-accounting/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/valuation-method/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/capitalization/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/request-for-auditing-standard/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/categories-of-financial-assets-ias-39/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/training/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/ifrs-3239-no-hedge-accounting/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/consolidation-foreign-exchanges-rates/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/futures-options/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/calculation-of-deferred-tax/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/internal-audit-procedures/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/help-to-fill-in-acca-training-experience/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/operating-lease-lessees-books/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-difference-between-affiliates-and-subsidaries/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/forex-hedging-treatment-and-disclosure/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/ifrs-5-2/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-ias-2-2/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-prior-year-adjustment/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/where-can-i-find-pdf-copy-of-us-gaap-and-us-gaap-apb/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/not-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/inventory-report/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/preliminery-expenses/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-accounting-for-telecomunication-company/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-shares/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-carbon-credit-accounting-under-ifrs/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/discount-concession-amortization/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-impairment-goodwill/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/please-give-me-an-idea-how-to-treat/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-capitalization-of-building-costs/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/hedging-activities/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/microsoft-licence/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/cima-cpa-ca/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-basis-for-valuation-of-closing-stock/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/company-business-valuation/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/what-is-this-acca/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-training-centre-for-ifrs-course-of-accai/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/15/fwd-ifrs-list-difference-between-uk-gaap-and-ifrs/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/loan-impairment/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/non-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/equity-investments-afs-is-a-non-monetary-items/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/capitalization-of-wip/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/differences-between-the-ifrs-and-ias/</loc>
		<lastmod>2012-02-04T07:49:20+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/uks-asb-and-gaap/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/borrowing-costs/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/kpmg-insights-into-ifrs/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/ifrs-lectures/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/just-one-qustion/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/stewarship/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/fwd-ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/fwd-ifrs-list-software-revenue-recognition-under-ifrss-sop-97/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/ifrs-india/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/ifrs-7-2/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/fwd-ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/12/14/fwd-ifrs-list-income-statements/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ifrs-and-debt-covenants/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/sales-return-or-new-purchase/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-first-round-interview-at-deloitte/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/job-interview/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/debt-covenants/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ias-12-disclosures/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ifrs-38/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/implementation-of-ifrs-in-india/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ifrs-implementation-support/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/cost-directly-attributable-to-the-business-combinations/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-please-guide-on-this/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-ifrs-5/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ifrs-list/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-accounting-treatment-of-arrangement-fee-paid-to-bank-for-term-loan/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/asset-held-for-resale/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-question-about-ifrs-transition/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-internal-controls/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2007/12/04/ifrslistcom-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/privacy/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/prc-gaap-ifrs-question/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/internal-audit-report/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/fair-value-model-for-ppe/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/what-is-ifrs/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/effective-date-of-business-combination/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/audit-program/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/fixed-assets-evaluation-if-not-official/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-39/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ias-2-inventories/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/share-application-monies/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/need-material-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/hedging-on-foreign-currencies/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/foreign-currency/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/cia-exam/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/list-nrv/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/free-hold-land/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/audit-software/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/contingent-liability/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/articles-on-ias-21/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/incurred-vs-accrued/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-can-any-body-send-me-complete-international-financial-reporting-standards-and-its-related-issues/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-course-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-topic-for-live-project/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-cost-drivers/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-allocation-of-depreciation/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/waiver-of-inter-company-loan/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-prior-years-expenses-2/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/deferred-tax-calculation/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/budget-control/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/consolidation/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/valuation-of-inventory-according-to-re-denominated-currency/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/cash-backed-lease/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/fixed-asset-exchange-problem/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/sri-lanka-mauritius-and-singapore/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-exchange-transaction/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/difference-of-exchange/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/minority-interest-2/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-training/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ias-23-borrowing-costs-interest-free-loans/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/construction-company/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/disclosure-notes-on-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/cash-hedging/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/inventory-write-down/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-implication-in-india/</loc>
		<lastmod>2012-02-04T07:49:21+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/license-revenue/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-3-business-combination/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ias-23-borrowing-costs-interest-free-loans-2/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-loans/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/non-recurring-items/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/holiday-accrual/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/internal-audit-software/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-group-accounting-manual/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-in-eu/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/fin-48-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/preference-dividend/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-re-ifrs-list-fw-deemed-sale-of-subsidiary/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/internal-rate-of-return-irr/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-suggestions-required/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-cutt-off-period/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-minority-interest/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-re-ifrs-list-opinion-required-revenue-recognisation/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ias-23-borrowing-costs-forex-diffrences/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/sale-of-investment/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-goodwill-minority-calculation/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-3/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-re-ifrs-list-preparation-of-financial-from-igaap-to-ifrs/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-difference-bw-current-cost-replacement-cost/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-reinterest-income-recognition-usingeffective-rate/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ias-1640-on-date-of-transition/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-residential-worshop-india/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-consolidation-of-spe/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-foreign-exchange-lossgain/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-quasi-reorganization/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-cash-equivalent/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/download-ias/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-equity-accounting/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-deferred-taxes/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-need-your-assistance/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/electronic-version-of-full-ifrss-and-iass/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-merger-entries/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-transfer-of-shares-usgaap/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-vs-ias/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-internal-auditor-and-intenal-control/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-cost-of-conversion/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-project-management/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ias-12/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ias-20-government-grants/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-cashtax/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-documentationiasus-gaap/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-documentation/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-recognition-of-transfer-pricing-charges/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-re-loan-recording/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-software-capitalization/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-internal-auditing/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-rerevaluation-of-investment-property/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-allowance-for-settlement-discount/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-training-on-ifrs/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-taxation-of-shares/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs-reports-of-non-listed-companies/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-hello/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-differences-between-spanish-and-gaapand-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-2/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-re-english-document-german-v-us-gaap/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-interest-rate-swaps/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-assistance-for-auditing/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ias-27-query/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-re-ifrs-list-treatment-for-revaluation-of-land/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/ifrs-list-ias-39/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-airlines-industry/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-separate-fs-and-cost-and-equity-method/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-loans-intrest/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/28/re-ifrs-list-ifrs/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-aicpa-audit-and-accounting-guide-health-care-organizations/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-please-guide-on-this-2/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-ifrs-pmi/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-standards-for-smesnot-for-profit-organizations/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-capitalising-expenses/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/fwd-ifrs-list-ifrs-7-disclosures/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/27/ifrs-list-last-12-month-cash-flow/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/26/ifrs7/</loc>
		<lastmod>2012-02-04T07:49:22+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/26/ifrs-list-hedge-treasury-instruments/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2008/08/26/ifrs-list-ifrs-7/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2007/12/04/ifrslistcom-bank-convenants/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2007/12/04/ifrslistcom-hi-i-want-to-know-how-to-get-related-license-about-ifrs/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2007/12/04/ifrslistcom-ifrs-7-disclosures-3/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2007/12/04/ifrslistcom-ifrs-7-disclosures-2/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
	<url>
		<loc>http://www.ifrslist.com/ga/2007/12/04/ifrslistcom-information/</loc>
		<lastmod>2012-02-04T07:49:23+00:00</lastmod>
		<changefreq>weekly</changefreq>
		<priority>0.2</priority>
	</url>
</urlset>
