Institute of Chartered Accountants Members Handbook

Transcription

1 Institute of Chartered Accountants Members Handbook QUICK GUIDE Should you have an enquiry regarding content of the Members Handbook or a membership issue including a query regarding your login or password, please contact the ICAA Member Support on or service@charteredaccountants.com.au. Any enquiry relating to the online version of the Members Handbook, please contact Thomson Reuters Digital Support on or LTA.customer.helpdesk@thomsonreuters.com 1

2 Welcome to the Institute of Charted Accountants Australia Members Handbook This service compiles, collates and regularly updates all the relevant standards from the Australian Accounting Standards Board, the Auditing and Assurance Standards Board, and the Accounting Professional & Ethical Standards Board, Guidance Notes, Joint Guidance Notes, Regulations and Miscellaneous Professional Standards. These Standards and their Interpretations are issued periodically throughout the year for different accounting/auditing concepts, with different application dates. Standards in this service are maintained as released by the relevant Boards. Readers must carefully check for any Amending Standards which may have been released but not yet incorporated into the text of the Standard. Various versions of a number of standards have also been issued by the Boards. We will provide the applicability date of such standards where practical in the title of each Document to allow readers to quickly identify which version they are looking at. For example AASB 121 The Effects of Changes in Foreign Exchange Rates (years beginning 1 July 2010) and AASB 121 The Effects of Changes in Foreign Exchange Rates (years beginning 1 January 2011). The current collection of Standards also includes Reduced Disclosure Regime Accounting Standards under the heading Accounting RDR Early Application Versions for Financial Years 09/ Logging on to the Members Handbook Step 1 Go to The Institute of Chartered Accountants in Australia site at Step 2 Select > Members Handbook from the Members section Step 3 Enter your username and password and click Login Enter your Username and Password here and click Login. 2

3 2. Browsing the Members Handbook Browsing allows you to drill down through the left frame content list to locate the standards within the Institute s Members Handbook. It is a useful method when you know exactly what you are looking for. To browse, click on one of the Standards Boards to display standards and their interpretations contained within a heading then select the standard. Click to expand the heading Click to collapse the heading Click the document title to display the document Example 1: Browse the Accounting Standards to locate RDR Early Applications Versions for Financial Years 09/10 Step 1 Select the Accounting Standards tab then click RDR Early Application Versions for Financial Years 09/10, and click AASB 1 First-time Adoption of Australian Accounting Standards (RDR early applications version) to display a compiled AASB Standard. Step 2 From the Table of Contents select Presentation and disclosure Click a tab to display a list of standards available from that Board. Click a title to display the contents of a standard Click a link to display the contents. 3

4 3. Searching the Members Handbook Use the Search box to conduct a query across all or some of the Members Handbook content. Conduct a search by entering your search term or terms into the search box - connectors and expanders may be used and click Search. Example 1: I have a client who wants to be an early adopter of the Reduced Disclosure Regime. The entity has acquired a non-current asset which they intend to dispose of later. How should this be classified? Step 1. From the Home tab enter non-current asset into the search box Step 2. Click Search Enter search terms and tick exact match Click Search Tips to display a list of connectors and tips for searching. Number of search results Click the document title to display the standard. The Search Results are displayed in increments of 20. The list displays the document title, relevant Boards, the document path and your search terms highlighted. To view a document, click on the blue document title. 4

5 Search Tips The Search Tips link will display a popup window with help information to assist you with searching the Members Handbook. Searching a Document When searching a document use the Ctrl F or Apple F to search for a word or words on the page. Search Connectors When searching for a Standard using the Search box connectors and/or operators may be used to structure your search. See a list of Operators below. 5

6 4. Navigating the Search Results The Search Results are displayed in increments of 20. The list displays the document title, relevant Boards, the document path and your search terms highlighted. To view a document, click on the blue document title. Example 2: Search for the terms investments and associates. Step 1. From the Home tab enter investments and associates into the search box Step 2. Click Search You may also choose to save a search for future reference click on the button. To Print from the results list place a tick in the corresponding box and click on the button. Current Search To save a search click Search terms appear highlighted To print a document from the results place a tick in the box and click Print Click the document title to display the standard. 6

7 5. Document View There are a number of tools displayed at the top of the document to assist when navigating, downloading and saving the document. Click <<Back to return to the Results list Click to display tips for searching the document Click <<Prev and Next>> to navigate the results Save, Print and PDF tools Search terms appear highlighted. Click links to jump to content in the document 7

8 6. Printing and Saving With the Members Handbook you are able to print and save your results. To Print from the Search Results Step 1 Place a tick in the corresponding document or documents Step 2 Click the Print Step 3 Click Print icon from the Tools Menu To Print a PDF from the Search Results Step 1 Place a tick in the corresponding document or documents Step 2 Click the PDF icon from the Tools Menu Step 3 Click Open then select File then Print To Print a Document Step 1 With the document open click on the Print Step 2 Click Print icon from the Tools Menu To Save a Document from the Search Results Step 1 From the Results List place a tick in the corresponding document or documents Step2 Click on the Save icon from the Tools Menu. This will save a copy of the document to the Save items page. It will also display a list of currently saved items. 8

9 To Save a Document Step 1 With the document open click on the Save Icon from the Tools Menu This will save a copy of the document to the Save items page. It will also display a list of currently saved items. Saves to Saved Items with relevant location and date saved. 7. General Questions Q: What is the significance of the shading on some of the content? A: Any content which has been amended or newly added as a result of the Handbook update is marked by shading. New additions as well as amended content are recognised by shading. The requirements that do not apply to entities preparing general purpose financial statements under Australian Accounting Standards Reduced Disclosure Requirements are identified by grey shading of the relevant text, which is part of the Standard. 9

10 Q: What browsers can I use for viewing this site? A: The supported versions are Internet Explorer 5.5 (or higher) Service Pack 2 with Java Plug-in v1.3.1; Java and cookie support must be enabled. 8. Help and Assistance Customer Support Should you have an enquiry regarding content of the Members Handbook or a membership issue including a query regarding your login or password, please contact the ICAA Member Support on or service@charteredaccountants.com.au. Any enquiry relating to the online version of the Members Handbook, please contact Thomson Reuters Digital Support on or LTA.customer.helpdesk@thomsonreuters.com 10