Model managed investment scheme half-year financial report 31 December 2013

Published on: 22 Jan 2014

This model half-year financial report for managed investment schemes has been designed by Deloitte (Australia) to assist with the preparation of interim financial reports by a unitised managed investment scheme, trust or fund for half-years ending on or after 31 December 2013, in accordance with:

  • Provisions of the Corporations Act 2001
  • Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (with some exceptions)
  • Other requirements and guidelines current as at the date of issue, including Australian Securities and Investments Commission (ASIC) Class Orders, Regulatory Guides and Media Releases.

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