Illustrative Financial Report Superannuation Fund
Financial years ending on or after 30 June 2010
The Illustrative Superannuation Fund Financial Report for financial years ending on or after 30 June 2010 has been designed by Deloitte Touche Tohmatsu to assist clients, partners and staff with the preparation of annual financial reports for a superannuation fund in accordance with Australian equivalents to International Financial Reporting Standards (“A-IFRS”).
This publication is in two sections, the first sets out illustrative financial reports for a defined benefit fund and the second section an illustrative financial report for defined contribution fund.
The illustrative financial report is not designed to meet all the needs of specialized superannuation funds, rather it is intended to provide general guidance to funds in complying with the annual reporting requirements, in particular A-IFRS disclosure applicable to most funds.