PublishedPearson Education, December 2010 |
ISBN9781442539167 |
FormatSoftcover, 1650 pages |
The 2011 CPA Accounting Handbook contains the Australian Accounting Standards (equivalent to IFRS) for 30 June 2011 financial year ends, including the Conceptual Framework, Accounting Standards and Interpretations updated to 15th November 2010. It also includes the revised AASB 124 Related Parties applicable from 1 January 2011, AASB 1053 Application of Tiers of Australian Accounting Standards (and AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements) that introduces differential reporting to Australian entities - applicable from 1 July 2013 but can be early adopted - and AASB 9 Financial Instruments (and AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9) applicable from 1 January 2013.
There are a number of Amending Standards issued which will apply to future financial year ends and the Technical Notes will assist in identifying which Standards and Interpretations will be impacted, the relevant Amending Standard and when it applies.
