Example financial statements for public companies | KPMG | AU

Example financial statements for public companies

Example financial statements for public companies

Australian companies are embracing the challenge of de-cluttered annual reports and focusing on providing shareholders with more insightful information on a journey towards integrated reporting. Example Public Company Limited provides a large range of illustrative disclosures, for most part without regard to materiality. Investors continue to ask for a step-up in the quality of business reporting, so we encourage you to be careful not to become buried in compliance to the exclusion of relevance.


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Example Public Company Limited: illustrative disclosures 2016-17

Example Public Company Limited: illustrative disclosures 2016-17 has been designed to assist with the current disclosure and presentation of IFRS-based Australian Accounting Standards for the financial years ending 31 December 2016 and 30 June 2017.

What’s new? and Appendix I will help to determine which requirements are applicable to a period end based on the annual reporting date.

It illustrates one possible format for annual financial statements based on a fictitious multinational corporation involved in general business, which is not a first-time adopter of AASBs. With Australia’s close alignment to IFRS, a substantial portion of Example Public Company Limited has been drawn from the illustrative disclosures publication prepared by our international colleagues based on ‘pure’ IFRS.

Additional Australian disclosures and formats

Additional Australian-GAAP specific disclosures and alternative presentation methods that are commonly used in Australia have been illustrated in a separate section just before the main financial statements. A clear cross reference to the Australian section is included on affected international pages.

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Financial statement preparation

Financial statement preparation

Resources for annual report preparation in accordance with Australian requirements.

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