Analysis
03 Dec 2021
December 2021 model half-year report
Half-years ending on or after 31 December 2021
This model half-year report contains illustrative disclosures for entities preparing half-year financial reports in accordance with Australian financial reporting requirements.
We’ve developed this model half-year report to assist users with the preparation of half year reports for a consolidated entity in accordance with:
- Provisions of the Corporations Act 2001
- Australian Accounting Standard AASB 134 Interim Financial Reporting
- Other requirements and guidelines current as at the date of issue, including the ASX Listing Rules of ASX Limited and Australian Securities and Investments Commission (ASIC) Class Orders/Corporations Instruments, Regulatory Guides and Media Releases.
The document also summarises what’s new in financial reporting for half-year financial reports and the relevant reporting deadlines for half-years ending 31 December 2021.
Download the document to learn more.
Published: December 2021
