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December 2010 Half-year model financial report

Half-years ending on or after 31 December 2010


Author: Rutendo Kaviya and Darryn Rundell, Accounting Technical Group

For entities with June year-ends, the December 2010 half-year reporting season brings minimal changes to the applicable financial reporting requirements.

This 'quieter' reporting period provides an opportunity to improve and strengthen your financial reporting procedures, in readiness for the significant future changes that are expected over the coming years.

This publication is organised into two sections:

  • Section A – What’s new for financial reports at December 2010?
    This section of the publication summarises key changes and topical issues for consideration in preparation of half-year reports at 31 December 2010
  • Section B – Model half-year report
    This section of the publication contains an illustrative half-year report for a fictional company, GAAP Holdings (Australia) Interim Limited.

Please contact Deloitte for more information about any of the new or revised pronouncements.

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