December 2025 model half-year report

What’s inside:

• Key reporting considerations: Critical insights and updates for the December 2025 half-year reporting season
• New and revised pronouncements: Information on financial reporting pronouncements effective for the first time at 31 December 2025
• Reporting deadlines: Understand the key dates in the half-year reporting process
• Illustrative disclosures: Examples to help you prepare accurate and compliant half-year financial reports.

Why download?

• Ensure compliance with up-to-date financial reporting standards and legal requirements
• Gain valuable insights into best practices for transparent and effective half-year financial reporting
• Access expert analysis and recommendations from Deloitte.

Download the December 2025 model half-year report

Note: This publication is updated annually to reflect the latest changes in financial reporting requirements.  The latest edition can be found at www.deloitte.com/au/models.