Model financial statements: Australian IFRSs equivalents

  • News default Image

10 Jun 2005

We have posted model financial reports designed by Deloitte (Australia) to assist clients, partners, and staff in preparing financial reports that conform to the Corporations Act 2001 for reporting periods beginning on or after 1 January 2005. Annual, half-year, and concise financial reports prepared in respect of reporting periods beginning on or after 1 January 2005 must be prepared in accordance with Australian equivalents to International Financial Reporting Standards (A-IFRSs).

This model provides an illustrative example of the first annual, half-year, and concise financial reports to be prepared by Australian reporting entities on transition to A-IFRS. The model financial reports include an:

  • Introduction: (PDF 1,397k)
  • Annual report: Illustrative example of a general purpose financial report prepared in accordance with the Corporations Act 2001, AASB Accounting Standards and UIG Interpretations: (PDF 6,004k - large file, be patient)
  • Concise report: Illustrative example of a concise financial report prepared in accordance with the Corporations Act 2001 and Accounting Standard AASB 1039 Concise Financial Reports: (PDF 1,349k)
  • Half-yearly report: Illustrative example of a half-year financial report prepared in accordance with the Corporations Act 2001 and Accounting Standards AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards and AASB 134 Interim Financial Reporting: (PDF 862k)

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.