Financial Reporting Handbook 2013 + E-Text Registration Card

Financial Reporting Handbook 2013 + E-Text Registration Card : Incorporating all the Standards as at 1 December 2012

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Description

The 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 not been included in this handbook.
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Product details

  • Paperback | 2240 pages
  • 156 x 245 x 51mm | 1,634g
  • New York, United States
  • English
  • 1. Auflage
  • 1118452348
  • 9781118452349
  • 2,042,445

Table of contents

About the Technical Editor vi


About the Institute of Chartered Accountants Australia xii


Introduction xiii


Reduced Disclosure Regime xvi


Statements of Accounting Concepts


SAC 1 Definition of the Reporting Entity 1


SAC 2 Objective of General Purpose Financial Reporting 10


Accounting Standards (AASBs) Framework for the Preparation and Presentation of Financial Statements 19


AASB 1 First-time Adoption of Australian Accounting Standards 40


AASB 2 Share-based Payment 69


AASB 3 Business Combinations 119


AASB 4 Insurance Contracts 158


AASB 5 Non-current Assets Held for Sale and Discontinued Operations 180


AASB 6 Exploration for and Evaluation of Mineral Resources 198


AASB 7 Financial Instruments: Disclosures 209


AASB 8 Operating Segments 246


AASB 9 Financial Instruments 259


AASB 10 Consolidated Financial Statements 309


AASB 11 Joint Arrangements 340


AASB 12 Disclosure of Interests in Other Entities 364


AASB 13 Fair Value Measurement 380


AASB 101 Presentation of Financial Statements 412


AASB 102 Inventories 444


AASB 107 Statement of Cash Flows 459


AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors 481


AASB 110 Events after the Reporting Period 495


AASB 111 Construction Contracts 504


AASB 112 Income Taxes 516


AASB 116 Property, Plant and Equipment 561


AASB 117 Leases 581


AASB 118 Revenue 598


AASB 119 Employee Benefits (Compiled November 2010:applicable 30 June 2013) 616


AASB 119 Employee Benefits (Revised September 2011:applicable to periods beginning from 1 January 2013) 664


AASB 120 Accounting for Government Grants and Disclosure of Government Assistance 698


AASB 121 The Effects of Changes in Foreign Exchange Rates 708


AASB 123 Borrowing Costs 725


AASB 124 Related Party Disclosures 734


AASB 127 Consolidated and Separate Financial Statements (Compiled September 2011: applicable 30 June 2013) 754


AASB 127 Separate Financial Statements (Revised August 2011: applicable to periods beginning from 1 January 2013) 776


AASB 128 Investments in Associates (Compiled September 2011: applicable 30 June 2013) 783


AASB 128 Investments in Associates and Joint Ventures (Revised August 2011: applicable to periods beginning from 1 January 2013) 797


AASB 129 Financial Reporting in Hyperinflationary Economies 808


AASB 131 Interests in Joint Ventures 818


AASB 132 Financial Instruments: Presentation 833


AASB 133 Earnings per Share 885


AASB 134 Interim Financial Reporting 923


AASB 136 Impairment of Assets 947


AASB 137 Provisions, Contingent Liabilities and Contingent Assets 1005


AASB 138 Intangible Assets 1030


AASB 139 Financial Instruments: Recognition and Measurement 1059


AASB 140 Investment Property 1145


AASB 141 Agriculture 1164


AASB 1004 Contributions 1177


AASB 1023 General Insurance Contracts 1202


AASB 1031 Materiality 1238


AASB 1038 Life Insurance Contracts 1244


AASB 1039 Concise Financial Reports 1278


AASB 1048 Interpretation of Standards 1285


AASB 1049 Whole of Government and General Government Sector Financial Reporting 1294


AASB 1050 Administered Items 1370


AASB 1051 Land Under Roads 1381


AASB 1052 Disaggregated Disclosures 1392


AASB 1053 Application of Tiers of Australian Accounting Standards 1402


AASB 1054 Australian Additional Disclosures 1428


AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements 1436


AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136,137, 139, 1023 & 1038 and Interpretations 2, 5, 10, 12, 19 & 127] 1460


AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project - Reduced Disclosure Requirements [AASB 101 & AASB 1054] 1498


AASB 2011-4 Amendments to Australian Accounting Standards to Remove Individual Key Management Personnel Disclosure Requirements [AASB 124] 1502


AASB 2011-6 Amendments to Australian Accounting Standards - Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation - Reduced Disclosure Requirements [AASB 127, AASB 128 & AASB 131] 1507


AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards[AASB 1, 2, 3, 5, 7, 101, 107, 112, 118, 121, 124, 132, 133, 136, 138, 139, 1023 & 1038 and Interpretations 5, 9, 16 & 17] 1516


AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13 [AASB 1, 2, 3, 4, 5, 7, 9, 101, 102, 108,110, 116, 117, 118, 119, 120, 121, 128, 131, 132, 133, 134, 136,138, 139, 140, 141, 1004, 1023 & 1038 and Interpretations 2, 4,12, 13, 14, 17, 19, 131 & 132] 1536


AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September 2011) [AASB 1, AASB 8, AASB 101, AASB 124, AASB 134, AASB 1049 & AASB 2011-8, and Interpretation 14] 1569


AASB 2011-11 Amendments to AASB 119 (September 2011) arising from Reduced Disclosure Requirements 1579


AASB 2011-12 Amendments to Australian Accounting Standards arising from Interpretation 20 1583


AASB 2012-1 Amendments to Australian Accounting Standards - Fair Value Measurement - Reduced Disclosure Requirements [AASB 3, AASB 7, AASB 13, AASB 140 and AASB 141] 1586


AASB 2012-2 Amendments to Australian Accounting Standards - Disclosures - Offsetting Financial Assets and Financial Liabilities [AASB 7 and AASB 132] 1590


AASB 2012-3 Amendments to Australian Accounting Standards - Offsetting Financial Assets and Financial Liabilities [AASB 132] 1597


AASB 2012-4 Amendments to Australian Accounting Standards - Government Loans [AASB 1] 1602


AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009 - 2011 Cycle [AASB 1, AASB 101, AASB 116, AASB 132 & AASB 134 and Interpretation 2] 1606


AASB 2012-7 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements [AASB 7, AASB 12, AASB 101 and AASB 127] 1615 Accounting Standards (AAS)


AAS 25 Financial Reporting by Superannuation Plans 1620


Interpretations


Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 1662


Interpretation 2 Members' Shares in Co-operative Entities and Similar Instruments 1675


Interpretation 4 Determining whether an Arrangement contains a Lease 1688


Interpretation 5 Rights to Interests arising from Decommissioning, Restorationand Environmental Rehabilitation Funds 1704


Interpretation 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 1714


Interpretation 7 Applying the Restatement Approach under AASB 129


Financial Reporting in Hyperinflationary Economies 1720


Interpretation 9 Reassessment of Embedded Derivatives 1732


Interpretation 10 Interim Financial Reporting and Impairment 1741


Interpretation 12 Service Concession Arrangements 1746


Interpretation 13 Customer Loyalty Programmes 1778


Interpretation 14 AASB 119 - The Limit on a Defined Benefit Asset,


Minimum Funding Requirements and their Interaction 1789


Interpretation 15 Agreements for the Construction of Real Estate 1806


Interpretation 16 Hedges of a Net Investment in a Foreign Operation 1822


Interpretation 17 Distributions of Non-cash Assets to Owners 1840


Interpretation 18 Transfers of Assets from Customers 1855


Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments 1866


Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine 1875


Interpretation 107 Introduction of the Euro 1884


Interpretation 110 Government Assistance - No Specific Relation


to Operating Activities 1888


Interpretation 112 Consolidation - Special Purpose Entities 1891


Interpretation 113 Jointly Controlled Entities - Non-Monetary Contributions by Venturers 1897


Interpretation 115 Operating Leases - Incentives 1901


Interpretation 125 Income Taxes - Changes in the Tax Status of an Entity or its Shareholders 1905


Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 1908


Interpretation 129 Service Concession Arrangements: Disclosures 1916


Interpretation 131 Revenue - Barter Transactions Involving Advertising Services 1920


Interpretation 132 Intangible Assets - Web Site Costs 1924


Interpretation 1003 Australian Petroleum Resource Rent Tax 1931


Interpretation 1019 The Superannuation Contributions Surcharge 1936


Interpretation 1030 Depreciation of Long-Lived Physical Assets: Condition-Based


Depreciation and Related Methods 1940


Interpretation 1031 Accounting for the Goods and Services Tax (GST) 1945


Interpretation 1038 Contributions by Owners Made to Wholly-Owned


Public Sector Entities 1949


Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia 1961


Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry 1965


Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence


Organisations 1971


Interpretation 1052 Tax Consolidation Accounting 1978


Interpretation 1055 Accounting for Road Earthworks 2000


Professional Standards


APES 110 Code of Ethics for Professional Accountants 2005


APES 205 Conformity with Accounting Standards 2102


APES 315 Compilation of Financial Information 2107
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About ICAA (Institute of Chartered Accountants in Australia)

Claire 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.
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