Model financial statements

Article

Model financial statements

Illustrative best practice guides to financial reporting

Our Australian financial reporting guide and illustrative model financial statements assist to develop financial statements that are transparent, clearly communicate financial performance and position, and to understand and comply with financial reporting requirements.

December 2022 Tier 1 models and reporting considerations

These models contain illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 31 December 2022 and also outline the key financial reporting considerations for the December 2022 reporting season.

Model half-year report

Half-years ending on or after 31 December 2022 (including 30 June 2023)

June 2022 Tier 1 models and reporting considerations

These models contain illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 30 June 2022 and also outline the key financial reporting considerations for the June 2022 reporting season.

June 2022 model Tier 2 financial report

First-time adoption of Australian Accounting Standards – Simplified Disclosures for financial years ending on or after 30 June 2022

Model special purpose financial statements (17th Edition)

Illustrative example of special purpose financial statements for for-profit entities with a non-legislative reporting requirement and not-for-profit entities that are not reporting entities

Checklists

Tier 1 financial reporting checklist (December 2021)
A guide to required accounting, presentation and disclosure under International Financial Reporting Standards (IFRS® Accounting Standards) and Australian-specific requirements for Tier 1 entities.

Tier 2 Simplified Disclosures checklist (June 2022)
A guide to required presentation and disclosure under Australian Accounting Standards – Simplified Disclosures.

Other model financial statements

Model Tier 2 Simplified Disclosures financial statements (early adoption)
Illustrating early adoption of Australian Accounting Standards – Simplified Disclosures for financial reporting periods ending before 30 June 2022.

Model managed investment scheme annual report
Designed to assist clients, partners and staff with the preparation of annual financial reports for a managed investment scheme in accordance with Australian Accounting Standards. Last updated for annual reporting periods ending on or after 30 June 2018.

Model superannuation fund financial report
Designed to assist clients, partners and staff assist clients understanding the financial reporting requirements for superannuation in accordance with AASB 1056 Superannuation Entities. Last updated for annual reporting periods ending on or after 30 June 2017.

Archive

Australian financial reporting guide
Special purpose financial statements
Checklists
Financial statements: December 2021
Financial statements: June 2021
Financial statements: December 2020
Financial statements: June 2020
Financial statements: June and December 2019
Financial statements: June and December 2018
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