December 2023 Tier 1 financial reporting checklist

This workbook may be used as a guide to assist in considering compliance with the requirements of Australian Accounting Standards and International Financial Reporting Standards (IFRS Accounting Standards) for 'Tier 1' financial statements (as defined in AASB 1053 Application of Tiers of Australian Accounting Standards).  The workbook also covers the requirements for remuneration reports under the Corporations Act 2001.

The workbook applies to for-profit sector entities for annual reporting periods ending on or after 31 December 2023 but before 31 December 2024.  This checklist includes the requirements of all pronouncements applicable for those periods, including amendments that have become applicable for the first time during those periods.  Accordingly, this checklist includes the requirements of AASB 17 Insurance Contracts.

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