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June 2024 Tier 1 models and reporting considerations

Financial reporting periods ending on or after 30 June 2024

This publication contains illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 30 June 2024 and also outlines the key reporting considerations for the June 2024 reporting season.


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 2024 reporting season. The publication also provides an easy-to-read and focused summary of key considerations for the June 2024 reporting season, including our popular ‘What’s new in corporate reporting’ analysis.

The publication has the following sections:

  • Using this publication – provides an overview of using the document as a guide in achieving best practice outcomes in Tier 1 annual reports
  • Key considerations for 30 June 2024 – contains pertinent information for corporate reporting at 30 June 2024, including what’s new for the current reporting season, an update on the current status of sustainability reporting, a summary of new and revised pronouncements and reporting deadlines
  • Core model financial statements – contains the core disclosures that apply to financial statements prepared in accordance with IFRS® Accounting Standards (and their Australian equivalents)
  • Appendix 1 – gives an overview of the disclosure areas impacted by climate change
  • Appendix 2 - includes the various reports required under the Corporations Act 2001 (including the new consolidated entity disclosure statement), additional Australian disclosures, ASX Listing Rules requirements and ACNC requirements.

Download the publication to learn more.



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