December 2025 Tier 1 models and financial reporting considerations

What’s inside:

• Key reporting considerations: Essential insights and updates for the December 2025 reporting season
• Sustainability reporting: A new section E provides requirements and guidance for first-time mandatory sustainability reporting, expanding on an updated summary of global and Australian sustainability reporting developments
• New reporting standards: Global and Australian updates on new standards and other pronouncements and their implications for your financial and sustainability reports
• ASIC and ASX requirements. Guidance on meeting expectations and avoiding common pitfalls in your disclosures
• Illustrative disclosures: Detailed examples to help you prepare your financial reports
• Australian-specific disclosures: Tailored guidance for compliance with local regulations.

Why download?

• Respond to mandatory sustainability reporting
• Ensure compliance with the latest corporate reporting standards
• Gain insights into best practices for transparent and effective corporate reporting
• Stay on top of key developments and likely changes.

Download December 2025 Tier 1 models and reporting considerations.

Note: Deloitte model financial statements under IFRS Accounting Standards for December 2025 have not yet been released.  We have released this document without the core model financial statements as an interim document so that the sustainability reporting guidance is available as soon as possible.  This document will be updated and reissued to incorporate the global models once they are available so that the publication serves as a one stop shop for financial and sustainability reporting for Tier 1 entities.

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