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Informationen zum Autor 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. Klappentext 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. Zusammenfassung * 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. Inhaltsverzeichnis 78675182 ...
Sommario
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 Add
