Chartered Accounting Financial Reporting Handbook: 2013 by ICAA (Institute of Chartered Accountants in Australia) (Paperback, 2013)
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- DescriptionThe Institute of Chartered Accountants Australia s Financial Reporting Handbook 2013 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2013, as issued at 1 December 2012. The 2013 edition contains: *The AASB conceptual framework, Accounting Standards and Interpretations applicable for the 2013 reporting season, including the compiled versions of Standards issued to 1 December 2012. *AASB 10 Consolidated Financial Statements, AASB 11 Joint Arrangements, AASB 12 Disclosure of Interests in Other Entities, AASB 13 Fair Value Measurement and AASB 119 Employee Benefi ts, applicable from 1 January 2013, and AASB 9 Financial Instruments applicable from 1 January 2015. *A chapter explaining the AASB s Reduced Disclosure Regime, together with AASB 1053 Application of Tiers of Australian Accounting Standards and AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements. The companion volume to this handbook, the Institute of Chartered Accountants Australia s Auditing, Assurance and Ethics Handbook 2013, brings together all of the new and revised Australian Auditing Standards in Clarity format, Guidance Statements and professional and ethical standards as issued at 1 December 2012. For latest information relating to Australian Accounting Standards, refer to www.aasb.gov.au, which is regularly updated throughout the year. The AASB website also contains the AASB s versions of Standards and Interpretations amended for early adopters of the Reduced Disclosure Regime, which have t been included in this handbook.
- Author BiographyClaire Locke, BA(Hons) (Dunelm), FCA is a member of the Leadership and Quality team at the Institute of Chartered Accountants Australia, and a sessional lecturer in the Masters of Accounting program at Macquarie University, specialising in financial reporting. Additionally, Claire presents seminars on financial reporting issues to a range of accounting firms throughout Australia. Claire s background is in the audit and training divisions of accounting firms in Australia and the United Kingdom.
- Author(s)ICAA (Institute of Chartered Accountants in Australia)
- PublisherJohn Wiley & Sons Inc
- Date of Publication20/09/2013
- SubjectBusiness, Accounting & Vocational: Textbooks & Study Guides
- Place of PublicationNew York
- Country of PublicationUnited States
- ImprintJohn Wiley & Sons Inc
- Weight1634 g
- Width156 mm
- Height245 mm
- Spine50 mm
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