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Reduced Disclosure Regime (RDR) model financial statements (2010 edition)

Early adoption for financial years ending on 30 June 2010 and later periods


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Author: Rutendo Kaviya and Darryn Rundell, Accounting Technical Group

The AASB’s Reduced Disclosure Regime (RDR) provides an opportunity for for-profit reporting entities without ‘ public accountability’ to significantly reduce the disclosure burden of preparing a general purpose financial report.

This publication is a key tool in meeting your financial reporting obligations when preparing financial statements complying with the Reduced Disclosure Regime (RDR), by assisting you to identify disclosures in your annual financial report that are no longer required.

Our objective in this publication is to assist you to respond to the challenges and opportunities that the early adoption of the Reduced Disclosure Regime affords to your organisation.

More information about the Reduced Disclosure Regime can be found in Accounting Alert 2010/08.

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