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.
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
- 17th edition (October 2022)
- 16th edition (November 2021, non-legislative reporting requirement)
- 15th edition (December 2020, Corporations Act 2001)
Checklists
- Tier 2 Simplified Disclosures checklist (June 2022)
- Tier 1 financial reporting checklist (December 2021)
- Tier 1 financial reporting checklist (December 2020)
- Tier 2 Simplified Disclosures checklist (June 2021)
Financial statements: December 2023
Financial statements: June 2023
Financial statements: December 2022
- Tier 1 models and reporting considerations
- Model half-year report
Financial statements: June 2022
Financial statements: December 2021
- December 2021 Tier 1 models and reporting considerations
- December 2021 model half-year report
Financial statements: June 2021
Financial statements: December 2020
Financial statements: June 2020
- June 2020 Australian financial reporting guide
- December 2019 model financial statements (for June 2020) (Tier 1 and Tier 2 RDR)
- Addendum to June 2020 Australian financial reporting guide – Not-for-profit illustrative disclosures
Financial statements: June and December 2019
- December 2019 Australian financial reporting guide
- June 2019 Australian financial reporting guide
- December 2019 model financial statements
- December 2019 model half-year report
- December 2019 special purpose model financial statements
Financial statements: June and December 2018
- June 2018 Australian financial reporting guide
- December 2018 Australian financial reporting guide
- December 2018 model financial statement (Tier 1 and Tier 2 RDR)
- December 2018 model half-year report
- December 2018 special purpose model financial statements
- 30 June 2018 Model Managed Investment Scheme Annual Report
Alison White
Moana Overton
