Chartered Accountants Financial Reporting Handbook 2013 + E- (Paperback)

About the Technical Editor vi About the Institute of Chartered Accountants Australia xii Introduction xiii Reduced Disclosure Regime xvi Statements of Accounting Concepts SAC 1 Definition of the Reporting Entity 1 SAC 2 Objective of General Purpose Financial Reporting 10 Accounting Standards (AASBs) Framework for the Preparation and Presentation of Financial Statements 19 AASB 1 First-time Adoption of Australian Accounting Standards 40 AASB 2 Share-based Payment 69 AASB 3 Business Combinations 119 AASB 4 Insurance Contracts 158 AASB 5 Non-current Assets Held for Sale and Discontinued Operations 180 AASB 6 Exploration for and Evaluation of Mineral Resources 198 AASB 7 Financial Instruments: Disclosures 209 AASB 8 Operating Segments 246 AASB 9 Financial Instruments 259 AASB 10 Consolidated Financial Statements 309 AASB 11 Joint Arrangements 340 AASB 12 Disclosure of Interests in Other Entities 364 AASB 13 Fair Value Measurement 380 AASB 101 Presentation of Financial Statements 412 AASB 102 Inventories 444 AASB 107 Statement of Cash Flows 459 AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors 481 AASB 110 Events after the Reporting Period 495 AASB 111 Construction Contracts 504 AASB 112 Income Taxes 516 AASB 116 Property, Plant and Equipment 561 AASB 117 Leases 581 AASB 118 Revenue 598 AASB 119 Employee Benefits (Compiled November 2010:applicable 30 June 2013) 616 AASB 119 Employee Benefits (Revised September 2011:applicable to periods beginning from 1 January 2013) 664 AASB 120 Accounting for Government Grants and Disclosure of Government Assistance 698 AASB 121 The Effects of Changes in Foreign Exchange Rates 708 AASB 123 Borrowing Costs 725 AASB 124 Related Party Disclosures 734 AASB 127 Consolidated and Separate Financial Statements (Compiled September 2011: applicable 30 June 2013) 754 AASB 127 Separate Financial Statements (Revised August 2011: applicable to periods beginning from 1 January 2013) 776 AASB 128 Investments in Associates (Compiled September 2011: applicable 30 June 2013) 783 AASB 128 Investments in Associates and Joint Ventures (Revised August 2011: applicable to periods beginning from 1 January 2013) 797 AASB 129 Financial Reporting in Hyperinflationary Economies 808 AASB 131 Interests in Joint Ventures 818 AASB 132 Financial Instruments: Presentation 833 AASB 133 Earnings per Share 885 AASB 134 Interim Financial Reporting 923 AASB 136 Impairment of Assets 947 AASB 137 Provisions, Contingent Liabilities and Contingent Assets 1005 AASB 138 Intangible Assets 1030 AASB 139 Financial Instruments: Recognition and Measurement 1059 AASB 140 Investment Property 1145 AASB 141 Agriculture 1164 AASB 1004 Contributions 1177 AASB 1023 General Insurance Contracts 1202 AASB 1031 Materiality 1238 AASB 1038 Life Insurance Contracts 1244 AASB 1039 Concise Financial Reports 1278 AASB 1048 Interpretation of Standards 1285 AASB 1049 Whole of Government and General Government Sector Financial Reporting 1294 AASB 1050 Administered Items 1370 AASB 1051 Land Under Roads 1381 AASB 1052 Disaggregated Disclosures 1392 AASB 1053 Application of Tiers of Australian Accounting Standards 1402 AASB 1054 Australian Additional Disclosures 1428 AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements 1436 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136,137, 139, 1023 & 1038 and Interpretations 2, 5, 10, 12, 19 & 127] 1460 AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project - Reduced Disclosure Requirements [AASB 101 & AASB 1054] 1498 AASB 2011-4 Amendments to Australian Accounting Standards to Remove In