CCH iKnowConnect – Accounting

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Practical commentary

The accounting practice area steps you through:

• The sources of reporting obligations for reporting and non-reporting corporate and non-corporate entities
• How to identify the accounting standards applying to the preparation of all financial reports, and the requirements of the accounting standards of general application
• The process and adjustments most commonly required to prepare a set of external financial statements from management accounts
• How to calculate and understand the key measures of financial health of an entity from the information presented in the financial statements

Regulatory materials

Regulatory materials include all AASB issued accounting standards, as well as APESB issued professional and ethical standards.

Superseded versions of standards are also included.