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Financial Reporting Handbook 2016 Australia: Incorporating all the Standards as at 1 December 2015

by: Claire Locke (Editor), CAANZ (Chartered Accountants Australia & New Zealand)

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Retail Price: $170.00

Publisher: John Wiley & Sons,25.01.16

Category: FINANCE Level: B/I/A

ISBN: 0730328740
ISBN13: 9780730328742

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Chartered Accountants Australia and New Zealand's Financial Reporting Handbook 2016 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2016, as issued at 1 December 2015.

The 2016 edition contains:

- The AASB conceptual framework Accounting Standards and Interpretations applicable for the 2016 reporting season, including the compiled versions of Standards issued to 1 December 2015
- AASB 9 Financial Instruments (December 2014) and AASB 15 Revenue from Contracts with Customers (December 2014)
- The AASB's (Reduced Disclosure Requirements) incorporated into the Standards and Interpretations (indicated by shaded wording)

The companion volume to this Handbook, Chartered Accountants Australia and New Zealand's Auditing, Assurance and Ethics Handbook 2016, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015.

Table of Contents

About the Technical Editor vi
About Chartered Accountants Australia and New Zealand xi
Introduction xii

Statements of Accounting Concepts
SAC 1 Definition of the Reporting Entity 1

Accounting Standards (AASBs)
Framework for the Preparation and Presentation of Financial Statements 10
AASB CF 2013-1 Amendments to the Australian Conceptual Framework 31
AASB 1 First-time Adoption of Australian Accounting Standards 47
AASB 2 Share-based Payment 81
AASB 3 Business Combinations 133
AASB 4 Insurance Contracts 174
AASB 5 Non-current Assets Held for Sale and Discontinued Operations 198
AASB 6 Exploration for and Evaluation of Mineral Resources 217
AASB 7 Financial Instruments: Disclosures 228
AASB 8 Operating Segments 265
AASB 9 Financial Instruments 279
AASB 10 Consolidated Financial Statements 395
AASB 11 Joint Arrangements 450
AASB 12 Disclosure of Interests in Other Entities 476
AASB 13 Fair Value Measurement 497
AASB 14 Regulatory Deferral Accounts 530
AASB 15 Revenue from Contracts with Customers 546
AASB 101 Presentation of Financial Statements 587
AASB 102 Inventories 622
AASB 107 Statement of Cash Flows 639
AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors 662
AASB 110 Events after the Reporting Period 678
AASB 111 Construction Contracts 689
AASB 112 Income Taxes 702
AASB 116 Property, Plant and Equipment 750
AASB 117 Leases 772
AASB 118 Revenue 790
AASB 119 Employee Benefits 809
AASB 120 Accounting for Government Grants and Disclosure of Government Assistance 845
AASB 121 The Effects of Changes in Foreign Exchange Rates 856
AASB 123 Borrowing Costs 875
AASB 124 Related Party Disclosures 886
AASB 127 Separate Financial Statements 903
AASB 128 Investments in Associates and Joint Ventures 913
AASB 129 Financial Reporting in Hyperinflationary Economies 925
Chartered Accountants Australia and New Zealand
AASB 132 Financial Instruments: Presentation 935
AASB 133 Earnings per Share 991
AASB 134 Interim Financial Reporting 1031
AASB 136 Impairment of Assets 1058
AASB 137 Provisions, Contingent Liabilities and Contingent Assets 1117
AASB 138 Intangible Assets 1143
AASB 139 Financial Instruments: Recognition and Measurement 1175
AASB 140 Investment Property 1260
AASB 141 Agriculture 1281
AASB 1004 Contributions 1294
AASB 1023 General Insurance Contracts 1318
AASB 1038 Life Insurance Contracts 1354
AASB 1039 Concise Financial Reports 1389
AASB 1048 Interpretation of Standards 1397
AASB 1049 Whole of Government and General Government Sector Financial Reporting 1409
AASB 1050 Administered Items 1487
AASB 1051 Land Under Roads 1497
AASB 1052 Disaggregated Disclosures 1507
AASB 1053 Application of Tiers of Australian Accounting Standards 1516
AASB 1054 Australian Additional Disclosures 1546
AASB 1055 Budgetary Reporting 1552
AASB 1056 Superannuation Entities 1564
AASB 1057 Application of Australian Accounting Standards 1634
AASB 2014-1 Amendments to Australian Accounting Standards 1641
AASB 2014-3 Amendments to Australian Accounting Standards
- Accounting for Acquisitions of Interests in Joint Operations 1683
AASB 2014-4 Amendments to Australian Accounting Standards
- Clarification of Acceptable Methods of Depreciation
and Amortisation 1690
AASB 2014-5 Amendments to Australian Accounting Standards arising
from AASB 15 1695
AASB 2014-6 Amendments to Australian Accounting Standards
- Agriculture: Bearer Plants 1723
AASB 2014-7 Amendments to Australian Accounting Standards arising
from AASB 9 (December 2014) 1731
AASB 2014-9 Amendments to Australian Accounting Standards
- Equity Method in Separate Financial Statements 1765
AASB 2014-10 Amendments to Australian Accounting Standards
- Sale or Contribution of Assets between an Investor
and its Associate or Joint Venture 1771
AASB 2015-1 Amendments to Australian Accounting Standards
- Annual Improvements to Australian Accounting
Standards 2012-2014 Cycle 1777
AASB 2015-2 Amendments to Australian Accounting Standards
- Disclosure Initiative: Amendments to AASB 101 1787
AASB 2015-5 Amendments to Australian Accounting Standards
- Investment Entities: Applying the Consolidation Exception 1794
Financial Reporting Handbook 2016
Accounting Standards (AASBs) (cont.)
AASB 2015-6 Amendments to Australian Accounting Standards
- Extending Related Party Disclosures to Not-for-Profit
Public Sector Entities 1801
AASB 2015-7 Amendments to Australian Accounting Standards
- Fair Value Disclosures of Not-for-Profit Public Sector Entities 1818
AASB 2015-8 Amendments to Australian Accounting Standards
- Effective Date of AASB 15 1825
AASB 2015-9 Amendments to Australian Accounting Standards
- Scope and Application Paragraphs 1831
Accounting Standards (AAS)
AAS 25 Financial Reporting by Superannuation Plans 1836

Interpretations
Interpretation 1 Changes in Existing Decommissioning, Restoration
and Similar Liabilities 1878
Interpretation 2 Members' Shares in Co-operative Entities
and Similar Instruments 1892
Interpretation 4 Determining whether an Arrangement contains a Lease 1906
Interpretation 5 Rights to Interests arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds 1923
Interpretation 6 Liabilities arising from Participating in a Specific Market
- Waste Electrical and Electronic Equipment 1934
Interpretation 7 Applying the Restatement Approach under AASB 129
Financial Reporting in Hyperinflationary Economies 1940
Interpretation 9 Reassessment of Embedded Derivatives 1952
Interpretation 10 Interim Financial Reporting and Impairment 1961
Interpretation 12 Service Concession Arrangements 1966
Interpretation 13 Customer Loyalty Programmes 1997
Interpretation 14 AASB 119 - The Limit on a Defined Benefit Asset,
Minimum Funding Requirements and their Interaction 2008
Interpretation 15 Agreements for the Construction of Real Estate 2025
Interpretation 16 Hedges of a Net Investment in a Foreign Operation 2040
Interpretation 17 Distributions of Non-cash Assets to Owners 2057
Interpretation 18 Transfers of Assets from Customers 2073
Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments 2083
Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine 2092
Interpretation 21 Levies 2100
Interpretation 107 Introduction of the Euro 2111
Interpretation 110 Government Assistance - No Specific Relation
to Operating Activities 2115
Interpretation 115 Operating Leases - Incentives 2118
Interpretation 125 Income Taxes - Changes in the Tax Status of an Entity
or its Shareholders 2122
Interpretation 127 Evaluating the Substance of Transactions Involving the
Legal Form of a Lease 2126
Interpretation 129 Service Concession Arrangements: Disclosures 2135
Interpretation 131 Revenue - Barter Transactions Involving Advertising Services 2140
Interpretation 132 Intangible Assets - Web Site Costs 2144
Chartered Accountants Australia and New Zealand
Interpretation 1003 Australian Petroleum Resource Rent Tax 2151
Interpretation 1019 The Superannuation Contributions Surcharge 2157
Interpretation 1030 Depreciation of Long-Lived Physical Assets: Condition-Based
Depreciation and Related Methods 2162
Interpretation 1031 Accounting for the Goods and Services Tax (GST) 2167
Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public
Sector Entities 2172
Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry 2184
Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence
Organisations 2190
Interpretation 1052 Tax Consolidation Accounting 2197
Interpretation 1055 Accounting for Road Earthworks 2219

Accounting Professional and Ethical Standards Board Statements (APES)
APES 110 Code of Ethics for Professional Accountants 2224
APES 205 Conformity with Accounting Standards 2326
APES 315 Compilation of Financial Information 2334

Author Information

Claire Locke, BA (Hons) (Dunelm), FCA, is a member of the Lifelong Learning team at Chartered Accountants Australia and New Zealand where she manages the audit and reporting training program. Prior to this she worked for many years in the Leadership and Advocacy team and also was a sessional lecturer in financial reporting at Macquarie University. Claire's background is in the audit and training divisions of accounting firms in Australia and the United Kingdom.