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2017 XYZ MFA Workbook

2017 XYZ MFA Workbook

ISBN 9780864699053
Edition 1st
Publication Date
Publisher Thomson Reuters
Author(s)
Overview
For further information about the full XYZ MFA suite, please visit http://tax.thomsonreuters.com.au/checkpoint/xyz OVERVIEW The 2017 XYZ Model Financial Accounts Workbook examines and explains the accounting requirements of Australian Accounting Standards, providing users with the knowledge and information they need to minimise compliance risk and ensure a smooth year-end and audit process. Key issues arising from Accounting Standards are presented in a simplified and user-friendly manner, illustrating their application through practical examples using short case studies and summarising the requirements in easy-to-read point form, tables, flow charts and diagrams. Each chapter covers the issues and background to a specific topic. WHAT'S NEW IN 2017? New chapter : Transitional Accounting and Disclosures for Significant New Accounting Standards - containing guidance, illustrative examples and sample disclosures to assist with the implementation of these significant new Standards which will become mandatorily applicable over the next two years: AASB 9: Financial Instruments. Refer to [46-1200] AASB 15: Revenue from Contracts with Customers. Refer to [46-1500] AASB 16: Leases. Refer to [46-1600]. Revised chapters on: - Tax-effect accounting - Impairment of assets: goodwill, revaluations and cash-generating units.; and - Share-based payments. Refer to [28-1600]. Updated examples in all chapters to reflect the current reporting period ending 30 June 2017.

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