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.