Model Annual Reports

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Model Annual Reports

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The model annual reports have been designed by Deloitte to assist clients, partners and staff with the preparation of annual financial statements.

NZ IFRS and NZ IFRS (RDR) Model Financial Statements for the reporting period ending 31 December 2015

This model provides an illustrative example of annual financial statements of a group prepared under full NZ IFRS by a for-profit Tier 1 reporting entity for the reporting period ending 31 December 2015. The disclosure exemptions available under the Reduced Disclosure Regime are shaded throughout the model financial statements and additional guidance specific to Tier 2 entities is included in the commentary boxes.

NZ IFRS and NZ IFRS (RDR) Model Financial Statements

NZ IFRS (RDR) Model Financial Statements for the reporting period ending 31 December 2015

This model provides an illustrative example of annual financial statements of a group prepared by a for-profit Tier 2 reporting entity applying NZ IFRS (RDR) for the reporting period ending 31 December 2015. Additional guidance in relation to the Reduced Disclosure Regime is provided in the commentary boxes.

NZ IFRS (RDR) Model Financial Statements

Green Dot Differential Holdings Limited – NZ IFRS 2010

Green Dot Differential Holdings Limited is a fictional New Zealand company registered under the Companies Act 1993. This model annual report for the year ended 31 December 2010 provides an illustrative example of annual financial statements prepared by a Group which qualifies for and applies differential reporting concessions under NZ IFRS. These model financial statements were developed in May 2011 and thus do not illustrate disclosure requirements for Standards and Interpretations approved after May 2011. [Developed May 2011] 

Green Dot Differential Holdings Limited – NZ IFRS 2010
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