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Chartered Accounting Financial Reporting Handbook
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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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Table of Contents

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 Individual Key Management Personnel Disclosure Requirements [AASB 124] 1502 AASB 2011-6 Amendments to Australian Accounting Standards Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation Reduced Disclosure Requirements [AASB 127, AASB 128 & AASB 131] 1507 AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards[AASB 1, 2, 3, 5, 7, 101, 107, 112, 118, 121, 124, 132, 133, 136, 138, 139, 1023 & 1038 and Interpretations 5, 9, 16 & 17] 1516 AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13 [AASB 1, 2, 3, 4, 5, 7, 9, 101, 102, 108,110, 116, 117, 118, 119, 120, 121, 128, 131, 132, 133, 134, 136,138, 139, 140, 141, 1004, 1023 & 1038 and Interpretations 2, 4,12, 13, 14, 17, 19, 131 & 132] 1536 AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September 2011) [AASB 1, AASB 8, AASB 101, AASB 124, AASB 134, AASB 1049 & AASB 2011-8, and Interpretation 14] 1569 AASB 2011-11 Amendments to AASB 119 (September 2011) arising from Reduced Disclosure Requirements 1579 AASB 2011-12 Amendments to Australian Accounting Standards arising from Interpretation 20 1583 AASB 2012-1 Amendments to Australian Accounting Standards Fair Value Measurement Reduced Disclosure Requirements [AASB 3, AASB 7, AASB 13, AASB 140 and AASB 141] 1586 AASB 2012-2 Amendments to Australian Accounting Standards Disclosures Offsetting Financial Assets and Financial Liabilities [AASB 7 and AASB 132] 1590 AASB 2012-3 Amendments to Australian Accounting Standards Offsetting Financial Assets and Financial Liabilities [AASB 132] 1597 AASB 2012-4 Amendments to Australian Accounting Standards Government Loans [AASB 1] 1602 AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009 2011 Cycle [AASB 1, AASB 101, AASB 116, AASB 132 & AASB 134 and Interpretation 2] 1606 AASB 2012-7 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements [AASB 7, AASB 12, AASB 101 and AASB 127] 1615 Accounting Standards (AAS) AAS 25 Financial Reporting by Superannuation Plans 1620 Interpretations Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 1662 Interpretation 2 Members Shares in Co-operative Entities and Similar Instruments 1675 Interpretation 4 Determining whether an Arrangement contains a Lease 1688 Interpretation 5 Rights to Interests arising from Decommissioning, Restorationand Environmental Rehabilitation Funds 1704 Interpretation 6 Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment 1714 Interpretation 7 Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies 1720 Interpretation 9 Reassessment of Embedded Derivatives 1732 Interpretation 10 Interim Financial Reporting and Impairment 1741 Interpretation 12 Service Concession Arrangements 1746 Interpretation 13 Customer Loyalty Programmes 1778 Interpretation 14 AASB 119 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 1789 Interpretation 15 Agreements for the Construction of Real Estate 1806 Interpretation 16 Hedges of a Net Investment in a Foreign Operation 1822 Interpretation 17 Distributions of Non-cash Assets to Owners 1840 Interpretation 18 Transfers of Assets from Customers 1855 Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments 1866 Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine 1875 Interpretation 107 Introduction of the Euro 1884 Interpretation 110 Government Assistance No Specific Relation to Operating Activities 1888 Interpretation 112 Consolidation Special Purpose Entities 1891 Interpretation 113 Jointly Controlled Entities Non-Monetary Contributions by Venturers 1897 Interpretation 115 Operating Leases Incentives 1901 Interpretation 125 Income Taxes Changes in the Tax Status of an Entity or its Shareholders 1905 Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 1908 Interpretation 129 Service Concession Arrangements: Disclosures 1916 Interpretation 131 Revenue Barter Transactions Involving Advertising Services 1920 Interpretation 132 Intangible Assets Web Site Costs 1924 Interpretation 1003 Australian Petroleum Resource Rent Tax 1931 Interpretation 1019 The Superannuation Contributions Surcharge 1936 Interpretation 1030 Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods 1940 Interpretation 1031 Accounting for the Goods and Services Tax (GST) 1945 Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities 1949 Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia 1961 Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry 1965 Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations 1971 Interpretation 1052 Tax Consolidation Accounting 1978 Interpretation 1055 Accounting for Road Earthworks 2000 Professional Standards APES 110 Code of Ethics for Professional Accountants 2005 APES 205 Conformity with Accounting Standards 2102 APES 315 Compilation of Financial Information 2107

About the Author

Claire Locke, BA(Hons) (Dunelm), FCA is a member of theLeadership and Quality team at the Institute of CharteredAccountants Australia, and a sessional lecturer in the Masters ofAccounting program at Macquarie University, specialising infinancial reporting. Additionally, Claire presents seminars onfinancial reporting issues to a range of accounting firmsthroughout Australia. Claire s background is in the audit andtraining divisions of accounting firms in Australia and the UnitedKingdom.

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