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Reduced Disclosure Regime (RDR) Model financial statements

Early adoption for financial years ending on or after 30 June 2011


Author: Rutendo Kaviya and Darryn Rundell, Accounting Technical Group

This publication is a key tool to assist you in identifying disclosures in your annual financial report that are not required when preparing financial statements under the Reduced Disclosure Regime (RDR).

RDR permits for-profit reporting entities without ‘public accountability’, not-for-profit entities that are reporting entities and some public sector entities to present substantially less disclosure than in the past.

Our objective in this publication is to assist you to respond to the challenges and opportunities that 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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