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Model financial statements

Illustrative best practice guides to financial reporting

Use our Australian financial reporting and illustrative model financial reports to create transparent financial statements that clearly communicate financial performance and position and explain broader corporate reporting issues such as sustainability and climate-related reporting.

Stay ahead of the curve with our comprehensive guide on Tier 1 general purpose financial statements. This document is essential for entities preparing for financial reporting periods ending on or after 31 December 2024.

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Stay informed with our comprehensive guide tailored for half-year financial reporting. This essential resource is designed for entities preparing half-year reports for periods ending on or after 31 December 2024 (including 30 June 2025).

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Ensure your financial statements meet the highest standards with our comprehensive guide tailored for special purpose financial statements. This essential resource is designed for not-for-profit entities and other entities with non-legislative requirements to prepare financial statements.

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In addition to global and Australian-specific illustrative disclosures, this publication is a ‘one-stop shop’ for June reporting by Tier 1 entities and provides an up-to-date summary of key developments in financial reporting, sustainability reporting, regulatory actions and key focus areas.

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Unlock best practice outcomes in your full-year financial reporting with our Tier 2 model financial report. This comprehensive guide illustrates AASB 1060 'General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities' (AASB 1060), offering valuable insights and practical applications for achieving excellence in reporting.

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New financial reporting requirements for superannuation entities provides an opportunity to provide more meaningful information to members

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Understanding and responding to Australian financial reporting obligations

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Checklists

 

Consolidated entity disclosure statement checklist (June 2024)
Use this checklist to confirm compliance with the requirements for the consolidated entity disclosure statement in public company financial reports prepared under the Corporations Act 2001. This version is applicable for financial years ending on or after 30 June 2024.

Listed entity remuneration report checklist (June 2024)
Use this checklist to confirm compliance with the requirements for remuneration reports in listed company annual reports prepared under the Corporations Act 2001. This version is applicable for financial years ending on or after 30 June 2024.

Registrable superannuation entity remuneration report checklist (June 2024)
Use this checklist to confirm compliance with the requirements for remuneration reports in superannuation entity annual reports prepared under the Corporations Act 2001. This version is applicable for financial years ending on or after 30 June 2024.

Tier 1 financial reporting checklist (December 2023)
A guide to required accounting, presentation and disclosure under IFRS® Accounting Standards and Australia-specific requirements applicable to Tier 1 entities for annual reporting periods ending on or after 31 December 2023 but before 31 December 2024.  This checklist includes the requirements of AASB 17 Insurance Contracts.

Tier 2 Simplified Disclosures checklist (December 2023)
This workbook summarises the presentation and disclosure requirements of AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities and other relevant Australian Accounting Standards on issue as of 24 November 2023 and as effective for annual reporting periods ending on or after 31 December 2023 but before 31 December 2024.

Tier 1 financial reporting checklist (June 2023)
A guide to required accounting, presentation and disclosure under International Financial Reporting Standards (IFRS® Accounting Standards) and Australian-specific requirements applicable to Tier 1 entities for annual reporting periods beginning on or after 1 July 2022 and ending before 31 December 2023.

Tier 2 Simplified Disclosures checklist (June 2023)
A guide to required presentation and disclosure under Australian Accounting Standards – Simplified Disclosures as effective for annual reporting periods ending on or after 30 June 2023 and before 31 December 2023.

 

Other model financial statements

 

Model Tier 2 Simplified Disclosures financial statements (early adoption) Illustrating early adoption of Australian Accounting Standards – Simplified Disclosures for financial reporting periods ending before 30 June 2022.

Model managed investment scheme annual report
Designed to assist clients, partners and staff with the preparation of annual financial reports for a managed investment scheme in accordance with Australian Accounting Standards. Last updated for annual reporting periods ending on or after 30 June 2018.

 

Archive

 

Australian financial reporting guide

Special purpose financial statements

Checklists

Financial statements: December 2023

Financial statements: June 2023

Financial statements: December 2022

Financial statements: June 2022

Financial statements: December 2021

Financial statements: June 2021

Financial statements: December 2020

Financial statements: June 2020

Financial statements: June and December 2019

Financial statements: June and December 2018

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