December 2009 Addendum to Illustrative annual reports

Financial years ending on or after 31 December 2009


Deloitte Illustrative Annual Report image 2009

This document is an addendum to our June 2009 Illustrative annual report and has been designed to assist users with the preparation of the primary financial statements for a consolidated entity with a 31 December 2009 year-end in accordance with the requirements of the revised AASB 101 Presentation of Financial Statements. AASB 101 was revised in September 2007 and is applicable to annual reporting periods beginning on or after 1 January 2009.

This addendum illustrates both:

  • A single statement of comprehensive income (as Alternative 1)
  • The two statement approach (as Alternative 2), being a separate income statement and a separate statement of comprehensive income.

It also illustrates the requirement to have a statement of changes in equity (the statement of recognised income and expense is no longer permitted).

Note disclosures are not included in this publication, however, illustrative examples of the related notes can be found in our June 2009 Illustrative annual report.

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