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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.
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