Australian Financial Reporting Manual – June 2015

Australian Financial Reporting Manual – June 2015

The KPMG Australian Financial Reporting Manual reflects Corporations Act 2001 requirements and Australian Accounting Standards on issue at 31 March 2015 that must be applied by an entity for interim and annual financial reports for years ending 30 June 2015.

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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.

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KPMG has extensive experience in applying accounting standards, both Australian accounting standards and IFRS, to a range of transactions.

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