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.
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' 'dition. 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.