Financial Reporting Handbook 2017 Australia
Edition 3 Rev ed
Publication Date 20 Jan 2017
OverviewChartered Accountants Australia and New Zealand's Financial Reporting Handbook 2017 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations issued to 1 December 2016 and applicable at 30 June 2017. The 2017 edition contains: * the Australian Accounting Standards Board (AASB)'s conceptual framework, Accounting Standards and Interpretations applicable for the 2017 reporting period, including compiled versions of Standards issued to 1 December 2016 * AASB 9 Financial Instruments, AASB 15 Revenue from Contracts with Customers and AASB 16 Leases * the AASB's Reduced Disclosure Requirements incorporated into the Standards and Interpretations (indicated by shaded wording) The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Australia Auditing, Assurance and Ethics Handbook 2017, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and Professional and Ethical Standards issued to 1 December 2016. For pronouncements issued after 1 December 2016, please refer to the AASB website at www.aasb.gov.au and the APESB website at www.apesb.org.au, which are regularly updated throughout the year.