Financial Reporting Handbook 2013 + E-Text Registration Card

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.