Includes bibliographical references. Published for CPA Australia by Pearson Australia Group. Companion website at http://wps.pearsoned.com.au/au_be_cpa_acctnghb_12.

The 2012 CPA Accounting Handbook is again first to market and provides students and educators with all the legally enforceable Australian Accounting Standards (aligned to IFRS), including the Conceptual Framework, Accounting Standards and Interpretations updated to 15 November 2011. Also included are new AASBs 9, 10, 11, 12, 13, 110, 112, 118, 133, 139, 140, 1023, 1031, 1038 and 1054 and the IFRS Practice Statement Management Commentary, as well as compiled standards for AASBs 1, 3, 4, 5, 7, 101, 107, 108, 119, 121, 131, 132, 134 and Interpretations 4, 13, 14, 16, 115, 127, 132, 1039, 1042 and 1052, all with accompanying new technical editor notes. There have been important changes to the standards over the past twelve months which makes the 2012 Handbook with its Technical Editor Notes a 'must-have' edition. There are a number of Amending Standards issued which will apply to future financial year ends and the Technical Notes will assist in identifying which Standards and Interpretations will be impacted, the relevant Amending Standard and when it applies. The enhanced companion website for this title, www.pearson.com.au/highered/handbooks, will include twelve amending standards, and will be updated throughout 2012 with any further changes to the accounting standards, accompanied by technical editor notes. Students may also use the Student Self Test quizzes aligned to particular AASBs and with hints and references back to the Handbook as practice and preparation for exams.

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