Illustrative financial reports, Audit

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Illustrative financial reports

Best practice guides to financial reporting

Accounting standards are changing rapidly. New and revised standards are issued frequently, each seemingly more complex than the last. Our illustrative financial reports assist you to stay on top of these developments and understand how they affect your financial reporting.

Financial statements: June 2015

  • June 2015 Model Managed Investment Scheme Annual Report
    These model financial statements contain complete illustrative disclosures to assist users with the preparation of annual financial reports for managed investment schemes in full compliance with Australian Accounting Standards as at 30 June 2015.
  • June 2015 Reduced Disclosure Regime (RDR) Model Financial Statements
    These model financial statements contain complete illustrative disclosures for companies preparing RDR financial statements in full compliance with Australian Accounting Standards as at 30 June 2015.
  • June 2015 Special Purpose Model Financial Statements
    Section ASection BSection C

    These model financial statements contain complete illustrative disclosures for companies preparing special purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2015.
  • June 2015 model financial statements
    Section ASection BSection CSection D
    These model financial statements contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2015.

Financial Statements: December 2014

  • December 2014 Model Half-Year Report 
    This model half-year report assists users with the preparation of half year reports for a listed public company (consolidated entity) in accordance with provisions of the Corporations Act 2001; Australian Accounting Standard AASB 134 ‘Interim Financial Reporting’; and other requirements and guidelines current as at the date of issue.

Financial statements: June 2014

  • June 2014 Listed public company model financial statements
    Section ASection BSection CSection D
    These model financial statements contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2014.
  • June 2014 Large proprietary company model financial statements
    Section ASection BSection C

    These model financial statements contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2014.
  • June 2014 Unlisted public company model financial statements
    Section ASection BSection C

    These model financial statements contain complete illustrative disclosures for companies preparing general purpose financial statements in full compliance with Australian Accounting Standards as at 30 June 2014.
  • Model financial statements: Reduced Disclosure Regime (RDR) ending on or after 30 June 2014
    The AASB’s Reduced Disclosure Requirements (RDR) provides an opportunity for ‘for-profit’ reporting entities without ‘public accountability’, ‘not-for-profit’ reporting entities and some public sector entities to present substantially less disclosure when preparing Tier 2 general purpose financial statements.

Financial Statements: December 2013

  • December 2013 Model Managed Investment Scheme Half-Year Report
    These model Managed Investment Scheme Half-Year Report for the half-year ended 31 December 2013 assist users with the preparation of half-year financial reports for a managed investment scheme in accordance with Australian Accounting Standards.
  • December 2013 Model half-year report
    This model half-year report assist entities with meeting financial reporting obligations at December 2013 half-year reporting season. Application of new standards in some major areas include consolidation, joint arrangements, fair value measurements, and employee benefits, including extensive disclosure requirements.

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