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


Guide to Condensed Interim Financial Statements 30 June 2014
Example Public Company Limited: Illustrative Disclosures 2013-2014
Guide to annual financial statements: IFRS 12 supplement


Managed Investment Schemes


Example Managed Investment Scheme Interim Financial Report 31 December 2013
Example Managed Investment Scheme Annual Financial Report 30 June 2013


Banks/Financial Institutions


Guide to annual financial statements – Illustrative disclosures for banks

Financial Statement Audit

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.