Half-year model financial statements


Model half-year financial statements

Half-years ending on or after 31 December 2020

These model half-year financial statements contain complete illustrative disclosures for entities preparing half-year financial reports in accordance with Australian financial reporting requirements.

We’ve developed these model financial statements to assist users with the preparation of half-year reports for a consolidated entity in accordance with:

  • The Corporations Act 2001
  • AASB 134 Interim Financial Reporting
  • Other requirements and guidelines current as at the date of issue, including the ASX Listing Rules, ASIC Corporations Instruments/Class Orders, Regulatory Guides and Media Releases.

We also summarise what’s new in financial reporting for half-year financial reports and the extended reporting deadlines for half-years ending 31 December 2020.

Published: December 2020

Half-year model financial statements
  • Contact us
  • Submit RFP
  • Our solutions

    Progress your business growth and development

    Take a look at the products and services we offer.

    Financial reporting

    Deloitte has extensive experience in assisting firms of all sizes deal with the governance and compliance issues raised by IFRS to achieve best practice.

    Incremental Borrowing Rate

    Our solution calculates Incremental Borrowing Rates (“IBR’s”) tailored to your entity’s lease portfolios and in compliance with AASB 16 and IFRS 16 requirements, through an easy-to-use and innovative digital application.

    Share Plan in a Box®

    Creating and implementing a share plan can be a time consuming and challenging process. Typically, it takes 2 to 3 weeks from deciding to implement a share plan through to actually having all documents in place to actually make offers to employees. With Share Plan in a Box®, that process can be reduced to a matter of hours or even minutes.

  • Our latest reports and thought leadership
Did you find this useful?