Skip to main content
Analysis:
Analysis
26 Jun 2023
5 minute read

June 2023 Tier 2 presentation and disclosure checklist

Version 3.04 (June 2023)

A guide to required presentation and disclosure under Australian Accounting Standards – Simplified Disclosures

Alison White
Moana Overton
Download the presentation and disclosure checklist

Use this Excel workbook to assist with compliance with Australian Accounting Standards – Simplified Disclosures for annual reporting periods ending on or after 30 June 2023 but before 31 December 2023.  For annual reporting periods ending on or after 31 December 2023, see our December 2023 Tier 2 presentation and disclosure checklist.

The 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 31 May 2023 and as effective for annual reporting periods beginning on or after 1 July 2022.

The workbook also includes cross references to our June 2023 Tier 2 model financial report.

Conditions

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.

Subscribe to our Clarity emails

Contact us

Alison White

Deloitte - Australia
Alison is the leader of the Accounting & Corporate Reporting team in Deloitte’s Audit and Assurance division. She has over 25 years’ audit and accounting advisory experience in Australia, Hong Kong and South Africa, specialising in the resolution of complex accounting issues. Alison served as a member of the Australian Accounting Standards Board (AASB) and has recently completed her six-year term as the deputy chair. She is also a member of the Fair Value and Business Combinations Project Advisory Panels of the AASB. She is also a member of the Deloitte Global Expert Advisory Panel on Leases and the Property Council of Australia’s National Accounting Roundtable. Areas of specialist expertise include leasing and off-balance sheet structures, revenue recognition, impairment of assets, mergers and acquisitions and asset sale transactions.
View Profile

Moana Overton

Deloitte - Australia
Moana has over 21 years practical experience with Deloitte in a number of technical accounting related roles, including secondments to the Deloitte IFRS Global Office in London and Accounting Technical in New Zealand. In her current position Partner, Audit & Assurance – Accounting Technical, she provides specialist accounting advice to a variety of clients, specialising in impairment of assets and service concession arrangements, but also has extensive experience in all areas of A-IFRS. Moana was the primary author of AASB Research Report 9 – Perspectives on IAS 36: A Case for Standard Setting Activity (2019).
View Profile

Did you find this useful?

Yes
No

Thanks for your feedback

If you would like to help improve Deloitte.com further, please complete a 3-minute survey

Recommended for you

Clarity in financial reporting publications

Our Accounting & Corporate Reporting team keep you up to date with our Clarity in financial reporting publications.
Analysis
4 minute read

Model financial statements

Our Australian financial reporting guide and illustrative model financial statements assist to develop financial statements that are transparent, clearly communicate financial performance and position, and to understand and comply with financial reporting requirements.
Analysis
5 minute read

Audit of AASB 17

This webinar outlines key imperatives and recommendations to ensure you are set up for a successful AASB 17 financial statement audit.
Analysis
5 minute read

Australian financial reporting guide (9th Edition)

Our Australian financial reporting guide is designed to help navigate the sometimes complex Australian financial reporting framework.
Analysis
5 minute read