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.