This model half-year report contains illustrative disclosures for entities preparing half-year financial reports in accordance with Australian financial reporting requirements.
We’ve developed this model half-year report to assist users with the preparation of half year reports for a consolidated entity in accordance with:
Provisions of the Corporations Act 2001
Australian Accounting Standard AASB 134 Interim Financial Reporting
Other requirements and guidelines current as at the date of issue, including the ASX Listing Rules of ASX Limited and Australian Securities and Investments Commission (ASIC) Class Orders/Corporations Instruments, Regulatory Guides and Media Releases.
The document also summarises what’s new in financial reporting for half-year financial reports and the relevant reporting deadlines for half-years ending 31 December 2022.