These models contain illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 30 June 2022 and also outline the key financial reporting considerations for the June 2022 reporting season.
NOTE: An updated version of this document for the June 2023 reporting period is available here.
This publication assists entities with public accountability and those choosing to prepare Tier 1 financial statements with an illustrative guide when developing their own disclosures for the June 2022 reporting season.
The publication also provides an easy-to-read and focused summary of key considerations for the June 2022 reporting season, including our popular ‘What’s new in financial reporting’ analysis.
The publication has the following sections: