• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards
  • Type: Regulatory update
  • Date: 24/03/2014

Example Financial Statements

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

Guide to annual financial statements: IFRS 12 supplement 

This supplement complements Example Public Company Limited: Guide to annual reports – Illustrative disclosures 2013-14 and provides additional disclosure examples and explanatory notes on IFRS 12 Disclosure of Interests in Other Entities for a corporate (i.e. not a financial institution).

IFRS 12 contains disclosure requirements for the following standards:

  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IAS 28 Investments in Associates and Joint Ventures.


In addition, it includes disclosure requirements in respect of unconsolidated structured entitites.


For 31 December 2013 and 30 June 2014 reporting.




Related publication

Example Public Company Limited: Illustrative Disclosures 2013-2014

For 31 December 2013 and 30 June 2014 reporting. A possible format for annual financial statements, based on a fictitious multinational corporation.

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.