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Model special purpose financial statements

15th Edition (December 2020)

These model special purpose financial statements contain illustrative disclosures for entities preparing special purpose financial reports in accordance with Australian financial reporting requirements.

We’ve developed this model annual report to assist users with the preparation of special purpose financial statements (and associated statutory reports) for a for-profit large proprietary company in accordance with:

  • The Corporations Act 2001
  • The recognition and measurement requirements of all Australian Accounting Standards and Interpretations
  • The disclosure requirements of AASB 101 Presentation of Financial Statements, AASB 107 Statement of Cash Flows, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors, and AASB 1054 Australian Additional Disclosures
  • Other requirements and guidelines current as at the date of issue, including ASIC Corporations Instruments/Class Orders, Regulatory Guides and Media Releases.


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