A guide to required accounting, presentation and disclosure under International Financial Reporting Standards (IFRS® Accounting Standards) and Australian-specific requirements for Tier 1 entities.
This workbook may be used as a guide to assist in considering compliance with the requirements of Australian Accounting Standards and International Financial Reporting Standards (IFRS Accounting Standards) for 'Tier 1' financial statements (as defined in AASB 1053 Application of Tiers of Australian Accounting Standards). The workbook also covers the requirements for remuneration reports under the Corporations Act 2001.
The workbook applies to for-profit sector entities for annual reporting periods beginning on or after 1 July 2022 AND ending before 31 December 2023. This checklist includes the requirements of all pronouncements applicable for that period, including amendments that have become applicable for the first time during that period. For Tier 1 entities preparing financial statements for later periods, see our Tier 1 financial reporting checklist (December 2023).
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