Financial Reporting Handbook 2008

  • ID: 2242050
  • Book
  • John Wiley and Sons Ltd
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This Handbook comprises the new AASB Australian Accounting Standards and other relevant Australian GAAP applicable as at 1 January 2008, as well as relevant ethical pronouncements.

The new edition of Financial Reporting Handbook 2008 continues to provide students and educators with the latest Financial Reporting Standards. Current as of 1 January 2008 the technical editor Claire Locke continues the authoritative commentaries established in earlier editions that offer students an easy to use, and read, volume.

New to the 2008 edition:

- 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 accounting standards issued as at 1 January 2008, including the compiled versions as issued by the AASB during 2007.

- AAS accounting standards AAS 25, AAS 27, AAS 29, and AAS 31, including amendments.

- UIG and AASB Interpretations issued as at 1 January 2008.

- New material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.
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ICAA (Institute of Chartered Accountants Australia)
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