• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards
  • Type: Regulatory update
  • Date: 7/05/2014

Example Financial Statements

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

Guide to Condensed Interim Financial Statements 30 June 2014 

These financial statements illustrate one possible format for the presentation of condensed consolidated interim financial statements, based on a fictitious multinational corporation involved in general business.

This publication focuses on compliance with IAS 34, the international equivalent of AASB 134, but does not repeat all of that standard's requirements.


It reflects IFRSs on issue at 15 April 2014 that are required to be applied by an entity with an annual period beginning on or after 1 January 2014.


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


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Financial Statement Audit

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