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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.
Financial Reporting Handbook 2009 continues to provide students and educators with the latest Australian Financial Reporting Standards. Current as of 1 January 2009, the technical editor Claire Locke continues the authoritative commentaries established in earlier editions that offer students a volume that is easy to use and read.
NEW TO THE 2009 EDITION
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
AASB Accounting Standards applicable for the June 2009 reporting season, including the compiled versions of all Standards issued during 2008
Interpretations issued as at 1 January 2009
Code of Ethics and Professional Conduct. |
