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2009 Illustrative special purpose annual report

Financial years ending on or after 30 June 2009


DeloitteThis publication is a key tool to assist you in meeting your financial reporting obligations, particularly the preparation of a special purpose annual report. Our objective in this publication is to encourage you to 'tighten the screws' on your disclosures in your financial report.

In current market conditions users will seek more information around going concern status and liquidity positions. It may be timely to revisit current disclosures and to ensure that the current market conditions are taken into account.

Impairment of assets is also of interest to users of financial reports. Directors should ensure that their review processes are robust and transparent and that the disclosure in financial reports reflects both technical compliance with the disclosure requirements and provides meaningful information to make decisions and understand the entity's business.

This publication is organised into three sections:

  • Section A - What's new in financial reporting?
    This section summarises key changes and topical issues for consideration in preparation of special purpose annual reports at 30 June 2009.
  • Section B - Illustrative annual report
    This section contains an illustrative annual report for a fictional company, Elucidation Special Purpose Pty Limited, including illustration of the new financial statements and disclosures required in accordance with Interpretation 13 Customer Loyalty Programmes.
  • Section C - Reporting obligations
    This section contains useful information on the requirements to prepare, audit and lodge financial reports, as well as reporting deadlines.

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

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