Example Financial Statements

KPMG produces this series of illustrative statements to assist you in preparing financial statements in accordance with Australian Accounting Standards (AASBs).

While the illustrative statements provide a useful guide and demonstration of AASBs, KPMG recommends referring to the actual standards and interpretations – particularly where a specific requirement is not addressed, or where there is uncertainty about the correct interpretation of AASBs. Please note the illustrative statements provided here do not address specific not-for-profit requirements included in AASBs.

Example Public Company Limited 30 June 2012 Annual Financial Report

For 31 December 2011 and 30 June 2012 reporting. Illustrates one possible format for annual financial statements, based on a fictitious multinational corporation involved in general business, which is not a first-time adopter of AASBs.

Example Managed Investment Scheme 31 December 2011 Interim Financial Report

For 31 December 2011 reporting. Possible format for a condensed consolidated interim financial report for a fictitious unlisted managed investment scheme.

IFRS Illustrative financial statements: Banks - June 2011

For 31 March 2011 reporting. The purpose of this publication is to assist you in preparing financial statements for a bank or similar financial institution in accordance with IFRSs.

Example Public Company Interim 30 June 2011 Illustrative Financial Statements

For 30 June 2011 reporting. Illustrates one possible format for a condensed consolidated interim financial report, based on a fictitious multinational corporation involved in general business.

Example Superannuation Fund 30 June 2011 Annual Financial Report

For 30 June 2011 reporting. Illustrates one possible format for annual financial statements, based on a fictitious superannuation fund under AAS 25.

Example Managed Investment Scheme 30 June 2011 Annual Financial Report

For 30 June 2011 reporting. Illustrates one possible format for full financial statements based on a fictitious unlisted managed investment scheme.

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