Items related to Australian Accounting Standards
Synopsis
Australian Accounting Standards is an exciting new textbook that presents a thorough introduction to various Australian equivalents of the International Financial Reporting Standards. With the inception of the IFRS on 1 January 2005, the Australian accounting standards have also experienced extensive change and revision in the quest to align and harmonise with IFRS.
The focus of this text is on the interpretation, analysis, illustration and application of the scope and purpose of various Australian accounting standards. Each chapter contains numerous illustrative examples to ensure that the student gains a deep understanding of all the reporting requirements under the respective accounting standard to meet the expectations of the profession.
This textbook has been written for intermediate and advance financial reporting courses, at both undergraduate and postgraduate level.
The text covers the following Australian accounting standards:
Framework
AASB 2 Share based payments
AASB 3 Business combinations
AASB 5 Non-current assets
AASB 101 Presentation of financial statements
AASB 102 Inventories
AASB 107 Cash flow statements
AASB 108 Accounting policies
AASB 110 Events after balance day
AASB 112 Income taxes
AASB 114 Segment reporting
AASB 116 Property, plant and equipment
AASB 117 Leases
AASB 121 Changes in foreign exchange rates
AASB 127 Consolidated and separate financial statements
AASB 128 Investments in associates
AASB 131 Interests in joint ventures
AASB 132 Financial instruments; disclosure and presentation
AASB 136 Impairment of assets
AASB 137 Provisions, contingent liabilities and contingent assets
AASB 138 Intangible assets
AASB 139 Financial instruments; recognition & measurement
FEATURES
- Detailed analysis of AASB standards and the underpinning conceptual framework
- Step-by-step analysis of selected AASB standards and the relevant scope, objectives and reporting requirements
- Chapter outlines of the relevant issues and practical workings associated with the selected AASB standards
- Illustrative examples positioned throughout the chapters, where relevant, to show the new financial reporting procedures and further development conceptual understanding of the new processes.
- Inclusion of extracts of international companies illustrate how real companies are reporting financial data in accordance with the AASB standards
- Graded end-of-chapter exercises and problems provide students with numerous opportunities to test their understanding of the financial reporting requirements under the relevant AASB standards. For the lecturer: a comprehensive solutions manual provides guidance on the correct procedures for working through the activities.
About the Authors
Ruth Picker B.A., F.C.A., FSIA, FCPA, is currently Ernst & Young\'s Professional Practice Director ("PPD") for the Oceania Region. She is a member of Ernst & Young\'s Global PPD group, which sets global accounting and auditing standards and policies. She is also a member of Ernst & Young\'s Global IFRS Policy Committee, which determines Ernst & Young\'s global interpretations of IFRS. She is a frequent speaker and author on accounting and auditing issues. Her written articles have been published in a number of accounting journals. She is a member of the Editorial Board of "The Australian Accounting Review". Ruth was a Member of the Urgent Issues Group (UIG) for 3 years. Subsequent to that, Ruth was appointed to the Australian Accounting Standards Board ("AASB") in April 2000. In 2002 she was elected as Deputy Chairman of the AASB, a position she currently holds. From 8 May 2003 until 15 November 2003 she was appointed Acting Chairman of the AASB.
Ken Leo BCom (Hons), MBA (Qld), AAUQ, ACA, FCPA is Professor of Accounting at Curtin University of Technology, Western Australia. During his 30 years as an academic, he has taught company accounting to undergraduate and postgraduate students, been a founding member of the Urgent Issues Group, and involved in writing books and monographs for a variety of organisations including CPA Australia, Group of 100 and the Australian Accounting Research Foundation. He has served on the AASB since 2002.
Keith Alfredson BCom (Hons), AAUQ, FAICD, FCA, FCPA, FNIA is a graduate of the University of Queensland. On graduation in 1963 he joined Arthur Andersen, becoming a partner in 1974 and retiring in 1997. He specialised in the audit of large publicly listed and privately owned entities in addition to acting as an expert on technical accounting issues. He was Arthur Andersen\'s representative on the Australian Urgent Issues Group. In 1998 he became a Senior Fellow in the Department of Accounting of The University of Melbourne. In May 2000 he was appointed the first full-time Chairman of the Australian Accounting Standards Board, a position he held until May 2003. During that period he also acted as Chairman of the Urgent Issues Group.
Jennie Radford, BCom, DipEd (Melb), MCom (Curtin), ACA, is currently a Lecturer at Curtin University of Technology. She has co-authored two research monographs published by Group of 100 and the ASCPA. She has also contributed to and co-edited a textbook \'Financial Accounting Issues\'. She was for many years employed as an auditor with "Big 5\' chartered accounting firms. Jennie has taught undergraduate and postgraduate courses in her career as an academic. She is a member of the Western Australia Cell of the External Reporting Centre of Excellence (ASCPA).
Paul Pacter holds two concurrent positions as the Director of Standards for Small and Medium-Sized Entities (SMEs) at the International Accounting Standards Board in London, and Director in the Global IFRS Office of Deloitte Touche Tohmatsu in Hong Kong. Previously, Paul worked for the U.S. Financial Accounting Standards Board for 16 years, and, for seven years, was Commissioner of Finance of the City of Stamford, Connecticut. He received his Ph.D. from Michigan State University and is a CPA. He has taught in several MBA programmes for working business managers.
Victoria Wise BCom., M.Econ., PhD., FCPA., is an Associate Professor in the School of Accounting and Finance at Victoria University, Melbourne. During her twenty years as an academic she has taught financial accounting to undergraduate and postgraduate students. Victoria has over 110 publications including books and book chapters, refereed and professional journal articles and conference proceedings. Her journal articles focus on international financial reporting standards, public sector, consolidated and small business financial reporting. Her current research interests are in business regulation and financial literacy.
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