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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.

In addition to global and Australian-specific illustrative disclosures, this publication is a ‘one-stop shop’ for December 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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Understanding and responding to Australian financial reporting obligations

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These models contain illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 30 June 2023 and also outline the key financial reporting considerations for the June 2023 reporting season.

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Illustrative disclosures applying Australian Accounting Standards – Simplified Disclosures for financial years ending on or after 30 June 2023.

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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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Illustrative disclosures for half years ending on or after 31 December 2023 (including 30 June 2024).

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Illustrative example of special purpose financial statements for for-profit entities with a non-legislative reporting requirement and not-for-profit entities that are not reporting entities

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Checklists


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.

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 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

Financial statements: June 2017

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