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CPA Accounting Handbook 2013
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New or Used: $196.00
The 2013 CPA Accounting Handbook provides students and educators with all the legally enforceable Australian Accounting Standards (aligned to IFRS), all with accompanying new technical editor notes. There have been important changes to the standards over the past twelve months which makes the 2013 Handbook with its Technical Editor Notes a 'must-have' edition.
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Table of Contents

Detailed Contents Foreword ... Principal Addresses ... About the Technical Editors ... Preface ... Conceptual Framework SAC 1 ... Definition of the Reporting Entity ... SAC 2 ... Objective of General Purpose Financial Reporting ... Framework for the Preparation and Presentation of Financial Statements ... Australian Accounting Standards AASB 1... First-time Adoption of Australian Accounting Standards... AASB 2... Share-based Payment ... AASB 3... Business Combinations... AASB 4... Insurance Contracts... AASB 5... Non-current Assets Held for Sale and Discontinued Operations AASB 6... Exploration for and Evaluation of Mineral Resources... AASB 7... Financial Instruments: Disclosures... AASB 8... Operating Segments... AASB 9... Financial Instruments... AASB 10.. Consolidated Financial Statements... AASB 11.. Joint Arrangements ... AASB 12.. Disclosure of Interests in Other Entities... AASB 13.. Fair Value Measurement ... AASB 101 Presentation of Financial Statements... AASB 102 Inventories... AASB 107 Statement of Cash Flows... AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors AASB 110 Events after the Reporting Period... AASB 111 Construction Contracts... AASB 112 Income Taxes... AASB 116 Property, Plant and Equipment... AASB 117 Leases... AASB 118 Revenue... AASB 119 Employee Benefits (compiled to October 2010)... AASB 119 Employee Benefits (September 2011)... AASB 120 Accounting for Government Grants and Disclosure of Government Assistance... AASB 121 The Effects of Changes in Foreign Exchange Rates... AASB 123 Borrowing Costs... AASB 124 Related Party Disclosures ... AASB 127 Consolidated and Separate Financial Statements (compiled to July 2011)... AASB 127 Separate Financial Statements (August 2011)... AASB 128 Investments in Associates (compiled to July 2011)... AASB 128 Investments in Associates and Joint Ventures (August 2011)... AASB 129 Financial Reporting in Hyperinflationary Economies... AASB 131 Interests in Joint Ventures... AASB 132 Financial Instruments: Presentation... AASB 133 Earnings per Share... AASB 134 Interim Financial Reporting... AASB 136 Impairment of Assets... AASB 137 Provisions, Contingent Liabilities and Contingent Assets... AASB 138 Intangible Assets... AASB 139 Financial Instruments: Recognition and Measurement... AASB 140 Investment Property... AASB 141 Agriculture... AASB 1004Contributions ... AASB 1023 General Insurance Contracts... AASB 1031 Materiality... AASB 1038 Life Insurance Contracts... AASB 1039 Concise Financial Reports... AASB 1048 Interpretation of Standards... AASB 1049 Whole of Government and General Government Sector Financial Reporting... AASB 1050 Administered Items ... AASB 1051 Land Under Roads ... AASB 1052 Disaggregated Disclosures ... AASB 1053 Application of Tiers of Australian Accounting Standards... AASB 1054 Australian Additional Disclosures... AAS 25... Financial Reporting by Superannuation Plans ... Interpretations Interpretation 1... Changes in Existing Decommissioning, Restoration and Similar Liabilities... Interpretation 2... Members' Shares in Co-operative Entities and Similar Instruments... Interpretation 4... Determining whether an Arrangement contains a Lease. Interpretation 5... Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds... Interpretation 6... Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment... Interpretation 7... Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies... Interpretation 9... Reassessment of Embedded Derivatives... Interpretation 10... Interim Financial Reporting and Impairment... Interpretation 12... Service Concession Arrangements... Interpretation 13... Customer Loyalty Programmes... Interpretation 14... AASB 119 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction... Interpretation 15... Agreements for the Construction of Real Estate ... Interpretation 16... Hedges of a Net Investment in a Foreign Operation... Interpretation 17... Distributions of Non-cash Assets to Owners... Interpretation 18... Transfers of Assets from Customers... Interpretation 19... Extinguishing Financial Liabilities with Equity Instruments Interpretation 20... Stripping Costs in the Production Phase of a Surface Mine Interpretation 107. Introduction of the Euro... Interpretation 110. Government Assistance - No Specific Relation to Operating Activities Interpretation 112. Consolidation - Special Purpose Entities... Interpretation 113. Jointly Controlled Entities - Non-Monetary Contributions by Venturers Interpretation 115. Operating Leases - Incentives... Interpretation 121. Income Taxes - Recovery of Revalued Non-Depreciable Assets... Interpretation 125. Income Taxes - Changes in the Tax Status of an Entity or its Shareholders Interpretation 127. Evaluating the Substance of Transactions Involving the Legal Form of a Lease... Interpretation 129. Service Concession Arrangements: Disclosures... Interpretation 131. Revenue - Barter Transactions Involving Advertising Services... Interpretation 132. Intangible Assets - Web Site Costs... Interpretation 1003... Australian Petroleum Resource Rent Tax Interpretation 1019... The Superannuation Contributions Surcharge Interpretation 1030 Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods... Interpretation 1031... Accounting for the Goods and Services Tax (GST) Interpretation 1038 Contributions by Owners Made to Wholly-owned Public Sector Entities ... Interpretation 1039. Substantive Enactment of Major Tax Bills in Australia Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry... Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations Interpretation 1052... Tax Consolidation Accounting Interpretation 1055... Accounting for Road Earthworks

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