Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards
  • Type: Regulatory update
  • Date: 22/04/2013

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 Limited Annual Financial Report 30 June 2013 

This is perhaps the year for stepping back and doing some ‘big picture’ thinking, since there has been minimal regulatory change affecting financial statements for 30 June 2013. Preparers will need to focus on the expected impact on disclosures as a result of the new and revised consolidation, joint arrangements, employee benefits and fair value standards, applicable from 1 July 2013 for June balancers.
Example Public Company Limited cover
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This publication has been designed to assist with the current disclosure and presentation of IFRS-based Australian Accounting Standards for the year ending 30 June 2013.

 

It 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. We have also included general guidance on complying with presentation and disclosure requirements.

 

Around the corner

This companion publication provides a quick summary of financial reporting and regulatory developments since Example Public Company Limited Annual Financial Report 30 June 2013 was last issued.

Around the corner: April 2013 [PDF 220KB]
 

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Accounting and Reporting Issues Seminar

Accounting and Reporting Issues Seminar
KPMG’s Accounting and Reporting Issues Seminars are held in April/May to help organisations prepare for the annual financial reporting season.

Financial Statement Audit

KPMG provides independent audit services that help to enhance the reliability and credibility of the financial reporting undertaken by clients.

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