Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards
  • Type: Regulatory update
  • Date: 8/06/2011

Example Financial Statements

KPMG's series of illustrative statements to assist with financial statements preparation in accordance with Australian Accounting Standards (AASBs).

Example Public Company Interim Illustrative Financial Statements 30 June 2011 

This report illustrates one possible format for a condensed consolidated interim financial report, based on a fictitious multinational corporation involved in general business. It focuses on compliance with IAS 34, the international equivalent of AASB 134, but does not repeat all of that standard's requirements.
Example Public Company cover
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This publication reflects IFRSs on issue at 1 April 2011 that are required to be applied by an entity with an annual period beginning on 1 January 2011.

 

The illustrative condensed interim financial statements do not illustrate Australian-specific disclosures required under the Corporations Act (2001).

 

Users are encouraged to examine Example Public Company Limited 31 December 2010 Interim Financial Report when considering the Australian-specific Corporations Act requirements.
 

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Financial Statement Audit

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