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By: Locke, Claire.
Series: Charter.Publisher: Sydney Institute of Chartered Accountants in Australia 2008Edition: Vol 79(1) February 2008 p68-69.ISSN: 1446-4543.Subject(s): Accounting standards | Australia | Petroleum industry and trade | Income tax | Financial reporting | Disclosure in accounting | Financial instruments | International accounting standards | Auditing standards | Exposure drafts | Accounting Professional and Ethical Standards Board (APESB) | International Accounting Standards Board (IASB) | AASB 1004 Contributions | AASB 1050 Administered Items | AASB 1051 Land Under Roads | AASB 1052 Disaggregated Disclosures | Australian Accounting Standards Board (AASB) | AAS 27 Financial Reporting by Local Governments | AASB 1049 Whole of Government and General Government Sector Financial Reporting | AASB 7 Financial Instruments: Disclosures | AASB 112 Income taxes | IFRS 3 Business combinations | International financial reporting standards (IFRS) | Securities and Exchange Commission (SEC) | Generally accepted accounting principles (GAAP) | Auditing and Assurance Standards Board (AUASB) | ASAE 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information | APES 305 Terms of Engagement | APES 110 Code Of Professional Ethics For Professional Accountants | ReportingSummary: The Australian Accounting Standards Board (AASB) has released the following standards: AASB 1004 Contributions; AASB 1050 Administrated Items; AASB 1051 Land Under Roads; AASB 1052 Disaggregated Disclosures; AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AAS 27, AAS 29 and AAS 31 and the Interpretation 1038 Contributions By Owners Made to Wholly-owned Public Sector Entities. Locke briefly examines AASB Interpretation 1003 Petroleum Resource Rent Tax (APRRT) which will impact on the oil and gas industry and the recently issued AASB Table of Standards for 2007/8. The editor examines AASB 7 Financial Instruments - Disclosure, highlighting the standard's applicably, what it replaces, purpose, coverage and provides assistance to accountants in applying the standard's requirements. Locke discusses the Auditing and Assurance Standards Board (AUASB) exposure draft of a proposed assurance standard entitled ASAE 3100 Compliance Engagements and the three new Accounting Professional and Ethical Standards Board (APESB) standards entitled APES 205 Conformity with Accounting Standards, APES 305 Terms of Engagement; APES 110 Code of Ethics for Professional Accountants. The Accounting Professional and Ethical Standards Board (APESB) has additionally released two exposure drafts entitled ED 06/07 Proposed amendments to Auditor Independence in APES 110 Code of Ethics for Professional Accountants and ED 07/07 Proposed Standard APES 225 Business Valuation.
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The Australian Accounting Standards Board (AASB) has released the following standards: AASB 1004 Contributions; AASB 1050 Administrated Items; AASB 1051 Land Under Roads; AASB 1052 Disaggregated Disclosures; AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AAS 27, AAS 29 and AAS 31 and the Interpretation 1038 Contributions By Owners Made to Wholly-owned Public Sector Entities. Locke briefly examines AASB Interpretation 1003 Petroleum Resource Rent Tax (APRRT) which will impact on the oil and gas industry and the recently issued AASB Table of Standards for 2007/8. The editor examines AASB 7 Financial Instruments - Disclosure, highlighting the standard's applicably, what it replaces, purpose, coverage and provides assistance to accountants in applying the standard's requirements. Locke discusses the Auditing and Assurance Standards Board (AUASB) exposure draft of a proposed assurance standard entitled ASAE 3100 Compliance Engagements and the three new Accounting Professional and Ethical Standards Board (APESB) standards entitled APES 205 Conformity with Accounting Standards, APES 305 Terms of Engagement; APES 110 Code of Ethics for Professional Accountants. The Accounting Professional and Ethical Standards Board (APESB) has additionally released two exposure drafts entitled ED 06/07 Proposed amendments to Auditor Independence in APES 110 Code of Ethics for Professional Accountants and ED 07/07 Proposed Standard APES 225 Business Valuation.

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