December 2021 Tier 1 models and reporting considerations

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December 2021 Tier 1 models and reporting considerations

Financial reporting periods ending on or after 31 December 2021

These models contain illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 31 December 2021 and also outline the key financial reporting considerations for the December 2021 reporting season.

This publication assists entities with public accountability and those choosing to prepare Tier 1 financial statements with an illustrative guide when developing their own disclosures for the December 2021 reporting season.

The publication also provides an easy-to-read and focused summary of key considerations for the December 2021 reporting season, including our popular ‘What’s new in financial reporting’ analysis.

In addition to providing access to the entire publication, we are also providing downloads of each section:

  • Using this publication – provides an overview of using the document as a guide in achieving best practice outcomes in annual reports of Tier 1 entities
  • Key considerations for 31 December 2021 – pertinent information for financial reporting at 31 December 2021, including what’s new for the current reporting season, a summary of new and revised pronouncements and reporting deadlines
  • Core model financial statements – contains the core IFRS disclosures that apply to all financial statements
  • Appendix 1 – gives an overview of the disclosure areas impacted by climate change and COVID 19
  • Appendix 2 - includes the various reports required under the Corporations Act 2001, additional Australian Accounting Standards disclosures, ASX Listing Rules requirements and ACNC requirements.

Published: December 2021

December 2021 Tier 1 models and reporting considerations
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