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HARRIMAN HOUSE LTD

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First published in Great Britain in 2009

Copyright © Harriman House Ltd

The right of Ruth Ann McEwen to be identified as the author has been asserted

in accordance with the Copyright, Design and Patents Act 1988.

ISBN13: 978-0-85719-022-2

British Library Cataloguing in Publication Data

A CIP catalogue record for this book can be obtained from the British Library.

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No responsibility for loss occasioned to any person or corporate body acting or refraining to act as a result of reading material in this book can be accepted by the Publisher, by the Author, or by the employer of the Author.

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Transparency in Financial Reporting

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