Model special purpose financial statements


Model special purpose financial statements

16th Edition (November 2021)

Illustrative disclosures for entities preparing special purpose financial statements in accordance with a non-legislative reporting requirement

We’ve designed these model special purpose financial statements to assist users with the preparation of special purpose financial statements for an entity that has a non-legislative requirement to prepare financial statements, is not a reporting entity, and which chooses to:

  • Prepare financial statements in accordance with the recognition and measurement requirements of all Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (to the extent relevant to the entity)
  • Comply with the disclosure requirements of AASB 101 Presentation of Financial Statements, AASB 107 Statement of Cash Flows, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors, and AASB 1054 Australian Additional Disclosures.

Download the document to learn more.

Note: Entities preparing special purpose financial statements under the Corporations Act 2001 for annual reporting periods beginning before 1 July 2021 may wish to refer to the 15th edition of our model special purpose statements, which are available here.

Published: December 2021

Model special purpose financial statements
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