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Chartered Accountants Financial Reporting Handbook

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Order from John Wiley & Sons Australia.  
 
Chartered Accountants Financial Reporting Handbook 2009 is a reference text developed for use by students and Chartered Accountants, as well as others involved in Australian business and accountancy. The Institute is pleased to make this Handbook available to help the individual develop and maintain the precision required to recognise and comply with accounting standards and the requirements of professional ethics.  
 
As a professional body providing support and leadership for its members, The Institute recognises the need for accurate and timely knowledge by those competing in today’s dynamic business environment. The Institute trains, governs and supports Australia’s Chartered Accountants. It is responsible for maintaining the high professional, ethical and technical requirements that are the hallmarks of the Chartered Accountant designation and for setting the professional and technical standards that are the foundation of the profession. To become a member of The Institute strict educational and training standards must be met. At the core of these standards is our own Chartered Accountants Program which is a graduate diploma – the highest accounting qualification awarded by a professional body in Australia.  
 
This Handbook comprises the new AASB Australian Accounting Standards and other relevant Australian GAAP applicable as at 1 January 2009, as well as relevant ethical pronouncements. It is intended that the Handbook will be published annually.  
 
The Chartered Accountant Financial Reporting Handbook contains the following:  

  • AASB 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
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  • AASB accounting standards applicable for the June 2009 reporting season, including the compiled versions of all standards issued during 2008
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  • Interpretations issued as at 1 January 2009
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  • Code of Ethics
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