Financial Reporting Handbook 2017 Australia

Author: Chartered Accountants Australia and New Zealand Staff

Publisher:

ISBN:

Category:

Page: 2600

View: 669

Chartered Accountants Australia and New Zealand's Financial Reporting Handbook 2017 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations issued to 1 December 2016 and applicable at 30 June 2017. The 2017 edition contains: the Australian Accounting Standards Board (AASB)'s conceptual framework, Accounting Standards and Interpretations applicable for the 2017 reporting period, including compiled versions of Standards issued to 1 December 2016 AASB 9 Financial Instruments, AASB 15 Revenue from Contracts with Customers and AASB 16 Leases the AASB's Reduced Disclosure Requirements incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Australia Auditing, Assurance and Ethics Handbook 2017, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards issued to 1 December 2016. For pronouncements issued after 1 December 2016, please refer to the AASB website at www.aasb.gov.au and the APESB website at www.apesb.org.au, which are regularly updated throughout the year.

Auditing, Assurance and Ethics Handbook 2017 Australia

Author: S. Caanz

Publisher:

ISBN:

Category:

Page: 2200

View: 842

Chartered Accountants Australia and New Zealand's Auditing, Assurance and Ethics Handbook 2017 incorporates all Australian Auditing and Assurance Standards, Guidance and Professional and Ethical Standards issued to 1 December 2016. New to the 2017 edition are: -revised Standards on audits of financial information other than general purpose financial reports: ASA 800 Special Considerations--Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks ASA 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement ASA 810 Engagements to Report on Summary Financial Statements, and -the Accounting Professional and Ethical Standards Board (APESB)'s new Guidance Notes APES GN 21 Valuation Services for Financial Reporting and APES GN 41 Management Representations The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Australia Financial Reporting Handbook 2017, brings together all of the Australian Accounting Standards and Interpretations issued to 1 December 2016. For material issued after 1 December 2016, please refer to the Australian Auditing and Assurance Standards Board (AUASB) website at www.auasb.gov.au and the APESB website at www.apesb.org.au, which are regularly updated throughout the year.
Business & Economics

Corporate Financial Reporting

Author: Roger Hussey

Publisher: Macmillan International Higher Education

ISBN:

Category: Business & Economics

Page: 450

View: 852

This engaging new book takes a refreshing approach to the subject of intermediate level financial accounting. As well as presenting the standards clearly, with global, real-life examples, it examines the debates surrounding them and analysis of their requirements. In addition to this it also considers the user's perspective, as well as the preparer's, where relevant, helping students to appreciate the implications of the information to the business. A wealth of examples will allow students to check their understanding of the material, and to prepare for professional exams.