A guide to required accounting, presentation and disclosure under International Financial Reporting Standards (IFRS® 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® Standards) for 'Tier 1' financial statements (as defined in AASB 1053 Application of Tiers of Australian Accounting Standards).
This workbook summarises the requirements in issue as of 30 December 2020 in:
Tier 1 reporting entities wishing to understand the requirements of AASB 134 Interim Financial Reporting should refer to:
The Excel workbook contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related entities (collectively, the “Deloitte organisation”) is, by means of this Excel workbook, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser.
No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this Excel workbook, and none of DTTL, its member firms, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this Excel workbook. DTTL and each of its member firms, and their related entities, are legally separate and independent entities.
Published: June 2021
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