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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

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.


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.

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