Publisher's Synopsis
Financial Reporting Handbook 2010
The Institute of Chartered Accountants in Australia′s Financial Reporting Handbook 2010 incorporates a comprehensive listing of all Australian accounting standards as at 1 December 2009.
The 2010 edition contains:
- the conceptual framework, incorporating SAC 1 Definition of the Reporting Entity SAC 2 Objective of General Purpose Financial Reporting and the AASB Framework for the Preparation and Presentation of Financial Statements
- AASB accountingstandards applicable for the June 2010 reporting season, including the compiled versions of standards issued to 1 December 2009
- interpretations issued as at 1 December 2009.
The companion volume, the institute of Chartered Accountants in Australia′s Auditing and Assurance Handbook 2010, brings together the complete set of revised Australian auditing standards issued as a result of the Auditing and Assurance Standards Board′s Clarity Project and Operative for audits of financial periods beginning on or after 1 January 2010. It also includes guidance statements and other professional and ethical material issued up to 1 December 2009.
For the latest information relating to Australian Accounting Standards, refer to www.aasb.gov.au, which is regularlt updated throughout the year.
