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June 2014 Reduced Disclosure Regime (RDR) model financial statements

Published on: 15 May 2014

This publication from Deloitte (Australia) is designed to assist entities in meeting their financial reporting obligations, particularly the preparation of general purpose annual financial statements in compliance with the Australian Accounting Standards Board (AASB) Reduced Disclosure Requirements (RDR) for the June 2014 reporting season.

The AASB Reduced Disclosure Requirements (RDR) provides an opportunity for ‘for-profit’ reporting entities without ‘public accountability’, ‘not-for-profit’ reporting entities and some public sector entities to present substantially less disclosure when preparing 'Tier 2' general purpose financial statements.

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