• Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Topics, Business Reporting
  • Type: Regulatory update
  • Date: 28/03/2014

Australian Financial Reporting Manual – June 2014 

The KPMG Financial Reporting Manual reflects Corporations Act 2001 requirements and Australian Accounting Standards on issue at 31 January 2014 that must be applied by an entity for interim and annual financial reports for year ending 30 June 2014.
Australian Financial Reporting Manual cover
Download Now
PDF files require Adobe Reader to view

This interactive PDF is best viewed in full screen mode.


Smartphone and tablet users
View the PDF using the free Adobe Reader app that is available for your device. When launching the document, select Adobe Reader to view the document.

The purpose of this manual is to:


  • provide a guide to the Australian financial reporting environment and legal financial reporting framework
  • give guidance on distinguishing between reporting and non-reporting entities
  • provide specific guidance on the financial reporting requirements of various types of entities
  • outline the requirements for annual, concise and interim reporting.


The Financial Reporting Manual is designed to be a companion to KPMG’s Insights into IFRS. It focuses on the Australian regulatory framework for preparation and lodgement of financial reports whereas Insights into IFRS focuses on application and interpretation of accounting standards.


Share this

Share this

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.

Better business reporting

There is worldwide momentum for better business reporting. We examine current developments and benefits for business.

Example Financial Statements

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