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Model half-year financial statements

Half-years ending on or after 31 December 2020

These model half-year financial statements contain complete illustrative disclosures for entities preparing half-year financial reports in accordance with Australian financial reporting requirements.

We’ve developed these model financial statements to assist users with the preparation of half-year reports for a consolidated entity in accordance with:

  • The Corporations Act 2001
  • AASB 134 Interim Financial Reporting
  • Other requirements and guidelines current as at the date of issue, including the ASX Listing Rules, ASIC Corporations Instruments/Class Orders, Regulatory Guides and Media Releases.

We also summarise what’s new in financial reporting for half-year financial reports and the extended reporting deadlines for half-years ending 31 December 2020.

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