Example Financial Statements 

KPMG produces this series of illustrative statements to assist you in preparing financial statements in accordance with Australian Accounting Standards (AASBs).

While the illustrative statements provide a useful guide and demonstration of AASBs, KPMG recommends referring to the actual standards and interpretations – particularly where a specific requirement is not addressed, or where there is uncertainty about the correct interpretation of AASBs. Note: illustrative statements provided here do not address specific not-for-profit requirements included in AASBs.

 

Public Companies

 
Example Public Company Limited Annual Financial Report 30 June 2013
Example Public Company Limited Annual Financial Report 30 June 2013
For 30 June 2013 reporting. A possible format for annual financial statements, based on a fictitious multinational corporation.
Example Public Company Limited Interim Financial Report 30 June 2012
Example Public Company Limited Interim Financial Report 30 June 2012
For 30 June 2012 reporting. One possible format for a condensed consolidated interim financial report based on a fictitious multinational corporation.

 

Managed Investment Schemes

 
Example Managed Investment Scheme Interim Financial Report
Example Managed Investment Scheme Interim Financial Report 31 December 2012
For 31 December 2012 reporting. A possible format for a condensed consolidated interim financial report for an unlisted managed investment scheme.
Example Managed Investment Scheme Annual Financial Report 30 June 2012
Example Managed Investment Scheme Annual Financial Report 30 June 2012
For 30 June 2012 reporting. A possible format for full financial statements based on a fictitious unlisted managed investment scheme.

 

Superannuation Funds

 
Example Superannuation Fund
Example Superannuation Series Annual Financial Reports 30 June 2013
For 30 June 2013 reporting. A possible format for annual financial statements, based on a fictitious fund under AAS 25.
Example Superannuation Fund
Example Superannuation Fund Annual Financial Report 30 June 2012
For 30 June 2012 reporting. A possible format for annual financial statements, based on a fictitious superannuation fund under AAS 25.

 

Proprietary Companies

 
Example Proprietary (RDR) Limited 30 June 2010
Example Proprietary (RDR) Limited 30 June 2010 Annual Financial Report
For 30 June 2010 reporting. To assist entities without public accountability to prepare financial statements under the Reduced Disclosure Regime.

 

Banks/Financial Institutions

 
IFRS Illustrative Financial Statements: Banks December 2012
IFRS Illustrative financial statements: Banks December 2012
For 31 December 2013 reporting. Assists in preparation of financial statements for a bank or similar financial institution in accordance with IFRSs.

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

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.

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