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Financial reporting handbook 2013 : incorporating all the standards as at 1 December 2012 / edited by Claire Locke

By: Institute of Chartered Accountants in Australia (ICAA).
Publisher: Milton, Australia John Wiley and Sons Ltd. 2013Description: xviii, 2118 p. 24 cm.ISBN: 111845234.Subject(s): Financial reporting standards | Financial reporting | International financial reporting standards | Australia
Contents:
STATEMENTS OF ACCOUNTING CONCEPTS (SACs): SAC 1: Definition of the reporting entity -- SAC 2: Objective of general purpose financial reporting. ACCOUNTING STANDARDS (AASBs): Framework for the preparation and presentation of financial statements -- AASB 1: First-time adoption of Australian Sccounting Standards -- AASB 2: Share-based payment -- AASB 3: Business combinations -- AASB 4: Insurance contracts -- AASB 5: Non-current assets held for sale and discontinued operations -- AASB 6: Exploration for and the evaluation of mineral resources -- AASB 7: Financial instruments: disclosures -- AASB 8: Operating segments -- AASB 9: Financial Instruments -- AASB 10: Consolidated financial statements -- AASB 11: Joint arrangements -- AASB 12: Disclosure of interests in other entitites -- AASB 13: Fair value measurement -- AASB 101: Presentation of financial statements -- AASB 102: Inventories -- AASB 107: Cash flow statements -- AASB 108: Accounting policies, changes in accounting estimates and errors -- AASB 110: Events after the reporting period -- AASB 111: Construction contracts -- AASB 112: Income taxes -- AASB 116: Property, plant and equipment -- AASB 117: Leases -- AASB 118, Revenue -- AASB 119: Employee benefits (compiled November 2010: applicable 30 June 2013) -- AASB 119: Employee benefits (revised September 2011: applicable to periods beginning from 1 January 2013) -- AASB 120: Accounting for government grants and disclosure of government assistance -- AASB 121: The effects of changes in foreign exchange rates -- AASB 123: Borrowing costs -- AASB 124: Related party disclosures -- AASB 127, Consolidated and separate financial statements (compiled September 2011: applicable 30 June 2013) -- AASB 127: Consolidated and separate financial statements (revised August 2011: applicable to periods beginning from 1 January 2013) -- AASB 128: Investments in associates (compiled September 2011: applicable 30 June 2013) -- AASB 128: Investments in associated and joint ventures (revised August 2011: applicable to periods beginning from 1 January 2013) -- AASB 129: Financial reporting in hyperinflationary economies -- AASB 131: Interests in joint ventures -- AASB 132: Financial instruments: presentation -- AASB 133: Earnings per share -- AASB 134: Interim financial reporting -- AASB 136: Impairment of assets -- AASB 137: Provisions, contingent liabilities and contingent assets -- AASB 138: Intangible assets -- AASB 139: Financial instruments: recognition and measurement -- AASB 140: Investment property -- AASB 141: Agriculture -- AASB 1004: Contributions -- AASB 1023: General insurance contracts -- AASB 1031: Materiality -- AASB 1038: Life insurance contracts -- AASB 1039: Concise financial reports -- AASB 1048: Interpretation and application of standards -- AASB 1049: Whole of government and general government sector financial reporting -- AASB 1050: Administered items -- AASB 1051: Land under roads -- AASB 1052: Disaggregated disclosures -- AASB 1053: Application of tiers of Australian Accounting Standards -- AASB 1054 Australian additional disclosures -- AASB 2010-2: Amendments to Australian Accounting Standards arising from reduced disclosure requirements -- 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] -- AASB 2011-2: Amendments to Australian Accounting Standards arising from the Trans-Tasman convergence project - reduced disclosure requirements [AASB 101 & AASB 1054] -- Amendments to Australian Accounting Standards to remove individual key management personnel disclosure requirements [AASB 124] -- 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] -- 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, 13, 1023 & 1038 and Interpretations 5, 9, 16 & 17] -- 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] -- 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] -- AASB 2011-11: Amendments to AASB 119 (September 2011) arising from reduced disclosure requirements - AASB 2011-12: Amendments to Australian Accounting standards arising from interpretation 20 -- 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] -- AASB 2012-2: Amendments to Australian Accounting Standards - disclosures - offsetting financial assets and financial liabilities [AASB 7 and AASB 132] -- AASB 2012-3: Amendments to Australian Accounting Standards - offsetting financial assets and financial liabilities [AASB 132] -- AASB 2012-4: Amendments to Australian Accounting Standards - Government loans [AASB 1] -- 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] -- AASB 2012-7: Amendments to Australian Accounting Standards arising from reduced disclosure requirements [AASB 7, AASB 12, AASB 101, and AASB 127]. ACCOUNTING STANDARDS (AAS): AAS 25: Financial reporting by superannuation plans. INTERPRETATIONS: Interpretation 1: Changes in existing decommissioning, restoration and similar liabilities -- Interpretation 2: Members' shares in co-operative entities and similar instruments -- Interpretation 4: Determining whether an arrangement contains a lease -- Interpretation 5: Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds -- Interpretation 6: Liabilities arising from participating in a specific market - waste electrical and electronic equipment -- Interpretation 7: Applying the restatement approach under AASB 129 Financial reporting in hyperinflationary economies -- Interpretation 9: Reassessment of embedded derivatives -- Interpretation 10: Interim financial reporting and impairment -- Interpretation 12: Service concession arrangements -- Interpretation 13: Customer loyalty programmes -- Interpretation 14: AASB 119 - The limit on a defined benefit asset, minimum funding requirements and their interaction -- Interpretation 15: Agreements for the construction of real estate -- Interpretation 16: Hedges of a net investment in a foreign operation -- Interpretation 17: Distributions of non-cash assets to owners -- Interpretation 18: Transfers of assets from customers -- Interpretation 19: Extinguishing financial liabilities with equity instruments -- Interpretation 20: Stripping costs in the production phase of a surface mine --Interpretation 107: Introduction of the Euro -- Interpretation 110: Government assistance - no specific relation to operating activities -- Interpretation 112: Consolidation - special purpose entities -- Interpretation 113: Jointly controlled entities - non-monetary contributions by venturers -- Interpretation 115: Operating leases - incentives -- Interpretation 125: Income taxes - changes in the tax status of an entity or its shareholders -- Interpretation 127: Evaluating the substance of transactions involving the legal form of a lease -- Interpretation 129: Service concession arrangements: disclosures -- Interpretation 131: Revenue - barter transactions involving advertising services -- Interpretation 132: Intangible assets - web site costs -- Interpretation 1003: Australian petroleum resource rent tax -- Interpretation 1019: The superannuation contributions surcharge -- Interpretation 1030: Depreciation of long-lived physical assets; condition-based depreciation and related methods -- Interpretation 1031: Accounting for the Goods and Services Tax (GST) -- Interpretation 1038: Contributions by owners made to wholly-owned public sector entities -- Interpretation 1039: Substantive enactment of major tax bills in Australia -- Interpretation 1042: Subscriber acquisition costs in the telecommunications industry -- Interpretation 1047: Professional indemnity claims liabilities in medical defence organisations -- Interpretation 1052: Tax consolidation accounting -- Interpretation 1055: Accounting for road earthworks. PROFESSIONAL STANDARDS: APES 110: Code of ethics for professional accountants -- APES 205: Conformity with accounting standards -- APES 315: Compilation of financial information -- APS 9, Statement on compilation of financial reports.
Summary: Comprises the Australian Accounting Standards Board (AASB) Australian accounting standards applicable for the June 2013 reporting season, as well as relevant ethical pronouncements.
Item type Home library Collection Call number Status Date due Barcode Item reserves
Reference Reference Australia
REF 001.02 ICA 2013 (Browse shelf) Not For Loan 30004927
Book Book Australia
Archive SYD01815360 001.02 ICA 2013 (Browse shelf) Available 30004928
Reference Reference New Zealand
Reference R001.02 FIN (Browse shelf) Not For Loan CA005036
Total reserves: 0

STATEMENTS OF ACCOUNTING CONCEPTS (SACs): SAC 1: Definition of the reporting entity -- SAC 2: Objective of general purpose financial reporting. ACCOUNTING STANDARDS (AASBs): Framework for the preparation and presentation of financial statements -- AASB 1: First-time adoption of Australian Sccounting Standards -- AASB 2: Share-based payment -- AASB 3: Business combinations -- AASB 4: Insurance contracts -- AASB 5: Non-current assets held for sale and discontinued operations -- AASB 6: Exploration for and the evaluation of mineral resources -- AASB 7: Financial instruments: disclosures -- AASB 8: Operating segments -- AASB 9: Financial Instruments -- AASB 10: Consolidated financial statements -- AASB 11: Joint arrangements -- AASB 12: Disclosure of interests in other entitites -- AASB 13: Fair value measurement -- AASB 101: Presentation of financial statements -- AASB 102: Inventories -- AASB 107: Cash flow statements -- AASB 108: Accounting policies, changes in accounting estimates and errors -- AASB 110: Events after the reporting period -- AASB 111: Construction contracts -- AASB 112: Income taxes -- AASB 116: Property, plant and equipment -- AASB 117: Leases -- AASB 118, Revenue -- AASB 119: Employee benefits (compiled November 2010: applicable 30 June 2013) -- AASB 119: Employee benefits (revised September 2011: applicable to periods beginning from 1 January 2013) -- AASB 120: Accounting for government grants and disclosure of government assistance -- AASB 121: The effects of changes in foreign exchange rates -- AASB 123: Borrowing costs -- AASB 124: Related party disclosures -- AASB 127, Consolidated and separate financial statements (compiled September 2011: applicable 30 June 2013) -- AASB 127: Consolidated and separate financial statements (revised August 2011: applicable to periods beginning from 1 January 2013) -- AASB 128: Investments in associates (compiled September 2011: applicable 30 June 2013) -- AASB 128: Investments in associated and joint ventures (revised August 2011: applicable to periods beginning from 1 January 2013) -- AASB 129: Financial reporting in hyperinflationary economies -- AASB 131: Interests in joint ventures -- AASB 132: Financial instruments: presentation -- AASB 133: Earnings per share -- AASB 134: Interim financial reporting -- AASB 136: Impairment of assets -- AASB 137: Provisions, contingent liabilities and contingent assets -- AASB 138: Intangible assets -- AASB 139: Financial instruments: recognition and measurement -- AASB 140: Investment property -- AASB 141: Agriculture -- AASB 1004: Contributions -- AASB 1023: General insurance contracts -- AASB 1031: Materiality -- AASB 1038: Life insurance contracts -- AASB 1039: Concise financial reports -- AASB 1048: Interpretation and application of standards -- AASB 1049: Whole of government and general government sector financial reporting -- AASB 1050: Administered items -- AASB 1051: Land under roads -- AASB 1052: Disaggregated disclosures -- AASB 1053: Application of tiers of Australian Accounting Standards -- AASB 1054 Australian additional disclosures -- AASB 2010-2: Amendments to Australian Accounting Standards arising from reduced disclosure requirements -- 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] -- AASB 2011-2: Amendments to Australian Accounting Standards arising from the Trans-Tasman convergence project - reduced disclosure requirements [AASB 101 & AASB 1054] -- Amendments to Australian Accounting Standards to remove individual key management personnel disclosure requirements [AASB 124] -- 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] -- 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, 13, 1023 & 1038 and Interpretations 5, 9, 16 & 17] -- 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] -- 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] -- AASB 2011-11: Amendments to AASB 119 (September 2011) arising from reduced disclosure requirements - AASB 2011-12: Amendments to Australian Accounting standards arising from interpretation 20 -- 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] -- AASB 2012-2: Amendments to Australian Accounting Standards - disclosures - offsetting financial assets and financial liabilities [AASB 7 and AASB 132] -- AASB 2012-3: Amendments to Australian Accounting Standards - offsetting financial assets and financial liabilities [AASB 132] -- AASB 2012-4: Amendments to Australian Accounting Standards - Government loans [AASB 1] -- 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] -- AASB 2012-7: Amendments to Australian Accounting Standards arising from reduced disclosure requirements [AASB 7, AASB 12, AASB 101, and AASB 127]. ACCOUNTING STANDARDS (AAS): AAS 25: Financial reporting by superannuation plans. INTERPRETATIONS: Interpretation 1: Changes in existing decommissioning, restoration and similar liabilities -- Interpretation 2: Members' shares in co-operative entities and similar instruments -- Interpretation 4: Determining whether an arrangement contains a lease -- Interpretation 5: Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds -- Interpretation 6: Liabilities arising from participating in a specific market - waste electrical and electronic equipment -- Interpretation 7: Applying the restatement approach under AASB 129 Financial reporting in hyperinflationary economies -- Interpretation 9: Reassessment of embedded derivatives -- Interpretation 10: Interim financial reporting and impairment -- Interpretation 12: Service concession arrangements -- Interpretation 13: Customer loyalty programmes -- Interpretation 14: AASB 119 - The limit on a defined benefit asset, minimum funding requirements and their interaction -- Interpretation 15: Agreements for the construction of real estate -- Interpretation 16: Hedges of a net investment in a foreign operation -- Interpretation 17: Distributions of non-cash assets to owners -- Interpretation 18: Transfers of assets from customers -- Interpretation 19: Extinguishing financial liabilities with equity instruments -- Interpretation 20: Stripping costs in the production phase of a surface mine --Interpretation 107: Introduction of the Euro -- Interpretation 110: Government assistance - no specific relation to operating activities -- Interpretation 112: Consolidation - special purpose entities -- Interpretation 113: Jointly controlled entities - non-monetary contributions by venturers -- Interpretation 115: Operating leases - incentives -- Interpretation 125: Income taxes - changes in the tax status of an entity or its shareholders -- Interpretation 127: Evaluating the substance of transactions involving the legal form of a lease -- Interpretation 129: Service concession arrangements: disclosures -- Interpretation 131: Revenue - barter transactions involving advertising services -- Interpretation 132: Intangible assets - web site costs -- Interpretation 1003: Australian petroleum resource rent tax -- Interpretation 1019: The superannuation contributions surcharge -- Interpretation 1030: Depreciation of long-lived physical assets; condition-based depreciation and related methods -- Interpretation 1031: Accounting for the Goods and Services Tax (GST) -- Interpretation 1038: Contributions by owners made to wholly-owned public sector entities -- Interpretation 1039: Substantive enactment of major tax bills in Australia -- Interpretation 1042: Subscriber acquisition costs in the telecommunications industry -- Interpretation 1047: Professional indemnity claims liabilities in medical defence organisations -- Interpretation 1052: Tax consolidation accounting -- Interpretation 1055: Accounting for road earthworks. PROFESSIONAL STANDARDS: APES 110: Code of ethics for professional accountants -- APES 205: Conformity with accounting standards -- APES 315: Compilation of financial information -- APS 9, Statement on compilation of financial reports.

Comprises the Australian Accounting Standards Board (AASB) Australian accounting standards applicable for the June 2013 reporting season, as well as relevant ethical pronouncements.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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