Financial Reporting Handbook: 2008

ThisHandbook comprises the new AASB Australian Accounting Standards and other relevantAustralian GAAP applicable as at 1 January 2008, as well as relevant ethicalpronouncements. Thenew edition of Financial Reporting Handbook 2008 continues to provide studentsand educators with the latest Financial Reporting Standards.Current as of 1 January 2008 the technical editor Claire Locke continues theauthoritative commentaries established in earlier editions that offer studentsan easy to use, and read, volume. New to the 2008edition: The conceptualframework, incorporating SAC 1 Definition of the Reporting Entity, SAC 2Objective of General Purpose Financial Reporting and the AASB Framework for thePreparation and Presentation of Financial Statements. AASB accounting standards issued as at 1January 2008, including the compiled versions as issued by the AASB during 2007. AAS accountingstandards AAS 25, AAS 27, AAS 29, and AAS 31, including amendments. UIG and AASBInterpretations issued as at 1 January 2008. New material from theAccounting Professional and Ethical Standards Board covering ethical andpractice management issues.