The Institute of Chartered Accountants Australia's Financial Reporting Handbook 2014 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2014, as issued at 1 December 2013. The 2014 edition contains: * The AASB conceptual framework, Accounting Standards and Interpretations applicable for the 2014 reporting season, including the compiled versions of Standards issued to 1 December 2013. * For-profit and not-for-profit versions of the Standards and Interpretations, where these differ for the 2014 reporting season. * The AASB's Reduced Disclosure Requirements incorporated into the Standards and Interpretations, indicated by shaded wording. The companion volume to this handbook, the Institute of Chartered Accountants Australia's Auditing, Assurance and Ethics Handbook 2014, brings together all of the new and revised Australian Auditing Standards, Guidance Statements and professional and ethical standards as issued at 1 December 2013. For latest information relating to Australian Accounting Standards, refer to www.aasb.gov.au, which is regularly updated throughout the year.
About the Author Claire Locke, BA(Hons) (Dunelm), FCA is a member of the Leadership and Quality team at the Institute of Chartered Accountants Australia, and a sessional lecturer in the Masters of Accounting program at Macquarie University, specialising in financial reporting. Additionally, Claire presents seminars on financial reporting issues to a range of accounting firms throughout Australia. Claire's background is in the audit and training divisions of accounting firms in Australia and the United Kingdom.